REVENUE  LAW 


>v 


— OF — 


1898. 


REPRINTED  FROM  A  CERTIFIED  COPY 


THE  ECONOMIST, 


CHICAGO. 


INDEX. 


Page. 

Act,  date  of  taking  effect .  26 

Additional  internal-revenue  agents  authorized .  4 

tax  on  beer,  lager  beer,  ale,  etc.,  how  collected .  1 

tobacco,  cigarSj  etc.,  how  temporarily  collected.  4 

Adhesive  stamps.  (See  also  Stamps  and  Stamp  tax.) . 

any  may  be  used  on  any  instrument,  paper,  etc.,  to  de¬ 
note  tax .  9 

canceling  of,  how  to  be  done .  6 

documents  must  be  stamped  to  be  evidence .  9 

failure  to  attach  to  instrument  does  not  invalidate .  9 

failure  to  attach,  when  penalty  may  be  remitted .  8 

general  provisions  levying  specific  stamp  taxes  in 

Schedules  A  and  B .  5 

general  provisions .  5-12 

how,  maybe  subsequently  attached.... .  8 

illegal  to  record  instruments  not  stamped .  9 

issuing,  transferring,  etc.,  documents,  etc.,  without .  8 

methods  for  distribution  of .  7 

on  telegraphic  messages,  when  exempt  from  tax .  10 

penalty  for  failure  to  cancel  .  .  6 

removing  from  factory,  drugs,  medicines,  perfumery,  etc., 

without . 11 

removing  or  detaching .  11 

reusing  wrappers  that  are  stamped .  11 

removing  or  delivering  articles  that  are  not  stamped .  10 

private,  provisions  for .  6 

provisions  concerning  also  applicable  to  Schedule  B .  10 

removal  of  unstamped  articles,  penalty . 11 

when  penalty  may  be  remitted  for  failure  to  attach .  8 

Adulterated  flour,  provisions  relating  to .  23 

Appropriation  for  carrying  act  into  effect .  3 

Articles  retained,  penalty  for  removing  from  factory  without  stamp .  11 

Assignment  or  transfer  of  mortgage,  stamp  tax  on .  17 

Associations,  building  and  loan,  exempt  from  certain  taxes .  10 

Affixing  stamps  to  foreign  articles . . .  12 

Attorney,  power  of,  stamp  tax  on .  17 

Agreement  for  charter  of  ship,  stamp  tax  on .  14 

rent,  etc.,  stamp  tax  on .  17 

Ale,  additional  tax  on,  how  collected .  1 

how  temporarily  collected .  4 

rebate  on,  of  7i  per  cent .  1 

stored  in  warehouse,  tax  on . 

tax  on .  1 

Anodynes,  stamp  taxon .  IB 

Aromatic  cachous,  stamp  tax  on .  18 

Articles,  proprietary,  stamp  tax  cn .  18 

Bank  checks,  stamp  tax  on . 14 

Banker  not  required  to  pay  special  tax  as  broker . 

who  is  a  “banker” . . .  1 

Bankers,  special  tax  on  capital  and  surplus . 

special  tax  on . 

Beer  additional  tax  on,  how  collected . 

rebate  of  7£  per  cent  on . . . . . . . . 

stored  in  warehouse,  tax  on . . 

taxon . 1 


"ReaiS+rars  U.YOV  Opiu. 


I 

^  - -  INDEX. 


Beneficial  associations,  exempt  from  tax  on  life  insurance 

Bill  of  exchange,  foreign,  stamp  tax  on . . 

inland,  stamp  tax  on . 

penalty  for  signing  without  stamp . 

Bills  of  lading,  stamp  tax  on . 

Bitters,  stamp  tax  on .  . 

Bond,  foreign,  liable  to  stamp  tax . 

Bonds,  for  indemnifying,  stamp  tax  on . 

penalty  for  failure  to  affix  stamp . 

sale  of  (loan) . 

tax  on  sales  of . 

Broker  not  required  to  pay  special  tax  as  banker . 

who  is  a  “broker” . 

Brokers,  commercial,  definition  of . . . . 

special  tax  on . 

custom-house,  special  tax  on . 

definition  of . 


special  tax  on . 

Bullion,  silver,  coinage  of . 

Cancellation  of  adhesive  stamps,  method  of . 

penalty  for  failure . 

Casualty  insurance,  stamp  tax  on . 

Certificates  of  damage,  stamp  tax  on . 

deposit  with  interest,  stamp  tax  on . 

deposit,  stamp  tax  on . . 

documents,  marine,  stamp  tax  on. . . 

every  description,  stamp  tax  on . 

indebtedness,  penalty  for  failure  to  affix  stamp. 

tax  on  sales  of . . 

profits,  stamp  tax  on . 

stock,  foreign,  liable  to  stamp  tax . 

Charter  party,  stamp  tax  on . 

Chemicals,  uncompounded,  not  taxable . 

Checks,  bank,  stamp  tax  on . 

Chewing  gum,  stamp  tax  on . 

Cigar  dealers,  penalty  for  failure  to  pay  special  taxes . 

Cigars,  additional  tax  on,  how  temporarily  collected . 

manufacturers,  special  tax  on . 

not  required  to  pay  tax  also  as  dealer. . 
penalty  for  failure  to  pay  special  taxes. 

tax  on . 

stock  in  hand . 

how  assessed  and  collected . . 

Cigarettes,  tax  on . 

stock  in  hand,  tax  on .  . 

how  assessed  and  collected. . . 


Circus,  definition  of . 

Circuses,  special  tax  on  proprietors  of . 

Clearance,  manifest  for,  stamp  tax  on . 

Coinage  of  silver  bullion . 

Commercial  brokers,  definition  of . * *  ’ 

special  tax  on . 

Commissioner  of  Internal  Revenue  authorized  to  prepare  stamps . 

Compositions,  medicinal,  penalty  for  removing  from  factory  without  stamp 

Concert  halls,  special  tax  on  proprietors  of . 

definition  of . 

Contract  for  charter  of  ship,  etc.,  stamp  tax  on . 

hire,  stamp  tax  on . [ .  ’ 

stamps  may  be  made  by  Secretary  of  Treasury  until  July,  i899 

Conveyance,  stamp  tax  on . . 

Cooperative  building  associations  exempt  from  certain  taxes . 

Cordials,  stamp  tax  on . 

Cosmetics,  penalty  for  removing  from  factory  without  stamp . . . 

stamp  tax  on . '  ’ . 

Counterfeiting  stamps,  dies,  etc . . 

Credit,  letter  of,  stamp  tax  on . * . 

Custom-house  brokers,  definition  of . 

tax  on . '  ’ 

Damage,  certificates  of,  stamp  tax  on . 


Page. 

16 

14 

14 

7 

14 
18 
10 

15 

13 
22-23 

12 

1 

1 

2 

2 

2 

2 

1 

23 

6 

6 

16 
15 

14 
14 

14 

15 
12 

13 
15 
10 
15 
10 

14 
19 

4 

4 

4 

4 

4 
2 
3 
3 
3 
3 
3 
2 
2 

17 

23 

2 

2 

12 

10 

2 

2 

15 

17 
12 
15 
10 

18 
11 
18 

5 

14 
2 
2 

15 


£405 


INDEX. 


Page. 

Dealers,  cigar,  penalty  for  failure  to  pay  special  taxes .  4 

snuff,  penalty  for  failure  to  pay  special  taxes .  4 

tobacco,  manufacturers  not  required  to  pay  tax  also  as .  4 

penalty  for  failure  to  pay  special  taxes . _  4 

special  tax  on .  4 

Declarations  required  from  manufacturers  under  Schedule  B .  11 

Deed,  stamp  tax  on . .  15 

Debentures,  foreign,  liable  to  stamp  tax .  10 

penalty  forjailure  to  affix  stamp .  12 

tax  on  sales  of .  12 

Definition  of  “banker” .  1 

“broker”  .  1 

“concert  hall” .  2 

“circus” .  2 

“commercial  brokers” .  2 

“custom-house  brokers” .  2 

“exhibition” .  2 

“museum” .  2 

“pawnbroker” .  1 

“proprietary  preparations” .  18 

“shows” . 2 

“theater” . 2 

Dentifrice,  stamp  tax  on .  18 

Dies,  penalty  for  forging,  counterfeiting,  etc .  5 

private,  provisions  for .  6 

stamps,  etc.,  provisions  concerning  also  applicable  to  Schedule  B. .  10 

Dispatch,  telegraphic,  stamp  tax  on .  16 

Distribution  of  adhesive  stamps .  7 

Documents  exempt  from  tax . 10 

marine  certificates  of,  stamp  tax  on .  15 

must  be  stamped  to  be  evidence .  9 

penalty  for  issuing,  transferring,  etc.,  without  stamp .  8 

Drafts,  penalty  for  signing  without  stamp .  7 

stamp  tax  on .  14 

with  interest,  stamp  tax  on .  14 

Drawback  of  stamp  tax  under  Schedule  B . . .  19 

Drops,  stamp  tax  on .  18 

Druggists,  retail,  prescriptions  to,  not  taxable .  10 

Drugs,  etc.,  penalty  for  removing  from  factory  without  stamp . . .  10 

uncompounded,  medicinal,  not  taxable .  10 

Effect,  taking,  act,  date  of .  26 

Entry  of  goods,  stamp  tax  on. .  16 

Essences,  stamp  tax  on .  18 

Evidence,  document  must  be  stamped  to  be .  9 

Exchange,  bill  of,  stamp  tax  on .  14 

foreign  bill  of,  when  stamp  shall  be  attached .  7 

penalty  for  not  attaching  stamp .  7 

Excise  tax  on  petroleum  companies .  19 

sugar  refining  companies .  19 

sugar  refining  and  petroleum  companies,  how  returned. ...  19 

Exemption  from  tax,  marine,  inland,  and  fire  insurance .  16 

of  certain  documents .  10 

manifests  between  the  United  States  and  British 

North  America .  17 

Exemptions  of  certain  telephone  messages  from  tax .  10 

certain  telegraphic  messages  from  tax .  10 

cooperative  or  mutual  fire  insurance  companies  from  tax. .  16 

tax  on  life  insurance  in  certain  cases .  16 

Exhibition,  definition  of .  2 

Exhibitions,  special  tax  on .  2 

Export  drawback  of  stamp  tax  under  Schedule  B . . .  19 

Exportation,  removal  of  unstamped  articles  for . .  11 

Express  and  freight,  stamp  tax  on .  14 

money  order,  stamp  tax  on .  14 

Fermented  liquors,  additional  tax  on,  how  collected .  .1,4 

rebate  of  7£  per  cent  on .  1 

stored  in  warehouse,  tax  on . . .  1 

taxon . . . - .  1 

Fidelity  insurance,  stamp  tax  on . 16 


INDEX. 


Page. 

Fire  insurance,  mutual  or  cooperative,  exemption  from  tax .  16 

stamp  tax  on .  16 

Flour,  mixed,  provisions  relating  to .  23 

Foreign  articles,  method  of  affixing  stamps .  11 

subject  to  stamp  tax .  . . .  11 

bill  of  exchange,  stamp  tax  on .  14 

bond,  debenture,  certificate  of  stock,  etc.,  liable  to  stamp  tax. ...  10 

documents,  provisions  concerning  the  stamping  of .  9 

Forging  dies,  penalty  for .  5 

stamps,  penalty  for . 5 

Fraternal  and  other  societies  exempt  from  stamp  tax  on  life  insurance. .  16 

General  provisions  levying  adhesive  stamp  tax,  Schedules  A  and  B .  5 

of  adhesive  stamp  tax .  5-12 

Goods,  entry  of,  stamp  tax  on .  16 

memorandum  of  sale  of,  stamp  tax  on .  15 

receipt  for,  stamp  tax  on .  14 

withdrawal  of,  stamp  tax  on .  16 

Guarantee  insurance,  stamp  tax  on .  16 

Hair  dressing,  stamp  tax  on .  18 

dye,  stamp  tax  on . . .  18 

oil,  stamp  tax  on . 18 

restorative,  stamp  tax  on .  18 

Hire,  contract  for,  stamp  tax  on .  17 

Illegal  to  record  unstamped  instruments .  9 

Import  duty  on  tea .  26 

Inland  bill  of  exchange,  stamp  tax  on .  14 

insurance,  stamp  tax  on .  .  16 

Indemnifying  bonds,  stamp  tax  on .  15 

Instruments  or  writings  conveying  land,  stamp  tax  on .  15 

penalty  for  issuing,  transferring,  etc.,  without  stamp .  8 

unstamped,  illegal  to  record .  9 

Insurance,  casualty,  stamp  tax  on .  16 

fidelity,  stamp  tax  on . . .  16 

fire,  stamp  tax  on .  16 

guarantee,  stamp  tax  on .  16 

inland,  stamp  tax  on .  16 

life,  stamp  tax  on .  16 

marine,  stamp  tax  on .  16 

weekly,  stamp  tax  on .  16 

Internal-revenue  agents,  additional,  authorized .  3 

Commissioner  of,  how  to  distribute  adhesive  stamps. ...  7 

Invalidate,  failure  to  attach  adhesive  stamps  to  instrument  does  not .  9 

Lading,  bills  of,  stamp  tax  on .  14 

Lager  beer,  additional  tax  on,  how  collected .  1 

rebate  on,  of  7-$-  per  cent .  1 

stored  in  warehouse,  tax  on .  1 

tax  on .  1 

Lease,  stamp  tax  on .  17 

Legacies  and  successions,  tax  on .  20 

Letter  of  credit,  stamp  tax  on . . .  14 

Life  insurance,  beneficial  associations,  exempt  from  tax .  16 

exemption  of  tax . 16 

Liniments,  stamp  tax  on .  18 

Liquors,  fermented,  additional  tax  on,  how  collected .  1 

including  ale,  beer,  lager  beer,  etc .  1 

rebate  of  7£  per  cent  on . ; .  1 

Loan  associations,  exempt  from  certain  taxes .  10 

sale  of  bonds .  23 

Loans,  Treasury  certificates .  22 

Lozenges,  stamp  tax  on .  18 

Manifest  or  custom-house  entry  for  clearance,  stamp  tax  on .  17 

Manufacture  under  Schedule  B,  penalty  for  failing  to  make  declaration. .  11 
Manufacturers  of  articles  under  Schedule  B,  declaration  required  from. .  11 

cigars,  special  tax  on .  4 

tobacco,  snuff  or  cigars,  not  required  to  pay  tax  also  as 

dealer .  4 

special  tax  on .  4 

Marine  documents,  certificates  of,  stamp  tax  on .  15 

insurance,  stamp  tax  on .  16 


INDEX. 


Page. 


Medicinal  drugs,  uncompounded,  not  taxable . 

preparations,  penalty  for  removing  from  factory  without  stamp 

proprietary  preparations,  definition  of . 

Medicines,  patent,  what  constitutes . 

penalty  for  removing  from  factory  without  stamp . 

Merchandise,  entry  of,  stamp  tax  of . . . 

receipt  for,  stamp  tax  on . 

sales  of,  penalty  for  failure  to  affix  stamp  to . 

tax  on,  at  boards  of  trade . 

withdrawal  of,  stamp  tax  on . 

Messages,  telephonic,  stamp  tax  on . 

telegraphic,  certain,  exempt  from  tax . 

Miscellaneous  certificates,  stamp  tax  on . 

Mixed  flour,  provisions  relating  to. . 

Money  order  of  the  United  States,  stamp  taxon . 

penalty  for  signing  without  stamp. , . 

Mortgage,  assignment  or  transfer  of,  stamp  tax  on . 

stamp  tax  on . 

Museum,  definition  of . 

Museums,  proprietors  of,  special  tax  on . 

Newspapers,  packages  of,  stamp  tax  on . 

Note,  promissory,  penalty  for  signing  without  stamp . 

stamp  tax  on . 

Oils,  stamp  tax  on . . 

Ointments,  stamp  tax  on . 

Order,  for  payment  of  sum  of  money,  stamp  tax  on . 

money,  United  States,  stamp  tax  on . 

telegraphic,  for  money,  stamp  tax  on .  . 

Patent  medicines,  what  constitutes . 

Packages  of  newspapers,  stamp  tax  on . 

size  of,  tobacco  and  snuff . 

Passenger  tickets,  stamp  tax  on . 

Pastes,  stamp  tax  on. . . .  . . 

Pawnbroker,  definition  of . 

special  tax  of . 

Penalty  for — 

Delivering  articles  unstamped . 

Failing  to  cancel  stamps . 

Failing  to  make  declaration  by  manufacturer  under  Schedule  B . 

Failure  to  affix  stamps  to  sales  of  merchandise . . 

Failure  to  attach  adhesive  stamps,  when  same  may  be  remitted . 

Failure  to  affix  stamps  to  sale  of  bonds,  debentures,  etc . 

Forging,  counterfeiting,  etc.,  stamps,  dies,  etc . 

Issuing,  making,  signing,  etc.,  instruments,  documents,  etc.,  without 

stamp . . . . . . . . . 

Making,  signing,  issuing,  etc.,  promissory  notes,  etc.,  without  stamp 

Not  attaching  stamp  to  foreign  bill  of  exchange . . 

Removing  from  factory  drugs,  medicines,  perfumery,  etc.,  without 

stamp . 

Registering,  selling,  issuing,  etc.,  documents,  etc.,  without  stamp. . . 

Reusing  stamped  wrappers . 

Reuse  of  stamps . 

Removing  articles  unstamped . 

Removing  or  detaching  stamps . 

Washing  or  restoring  stamps . 

Perfumery,  stamp  tax  on . 

Petroleum  companies,  excise  tax  on . 

stamp  tax  on . 

Pharmacists,  retail,  prescriptions  to,  not  taxable . 

Pills,  stamp  tax  on . 

Plasters,  stamp  tax  on . 

Pomade,  stamp  tax  oh . 

Porter,  tax  on . . . 

additional  tax  on,  how  collected . 

temporarily  collected . 

rebate  on  of  7£  per  cent . 

stored  in  warehouse,  tax  on . 

Powders,  stamp  tax  on . 

Power  of  attorney,  stamp  tax  on . 


10 

11 

18 

10 

11 

16 

14 
18 

13 

15 
15 
10 
15 
23 

14 
7 

17 

17 
2 
2 

14 

7 
14 

18 
18 

13 

14 
14 
10 
14 

3 

17 

18 
1 
1 

11 

6 

11 

13 

8 

13 

5 

5 

7 

7 

10 

8 
11 

5 
10 
11 

6 
18 
19 
18 
10 
18 
18 
18 

1 

1 

5 

1 

1 

18 

17 


INDEX. 


Page. 

Preparations,  medicinal,  stamp  tax  on  .  18 

penalty  for  removing  from  factory  without  stamp .  11 

proprietary  medicinal,  what  constitutes. ...  .  10 

Prescriptions  to  retail  druggists  not  taxable .  10 

Private  dies,  provisions  for .  6 

Profits,  certificates  of,  stamp  tax  on .  14 

Promissory  note,  penalty  for  signing  without  stamp .  7 

stamp  tax  on .  13 

Proprietary  articles,  stamp  tax  on .  18 

medicinal  preparations,  what  constitutes., .  10 

preparations,  definition  of .  18 

Proprietors  of  circuses,  special  tax  on .  2 

concert  halls,  special  tax  on .  2 

museums,  special  tax  on .  2 

theaters,  special  tax  on .  2 

Protest,  stamp  tax  on  .  17 

Provisions,  general,  adhesive  stamp  tax .  5-12 

Rebate  on  ale  of  74  per  cent .  1 

beer,  74  per  cent .  1 

lager  beer  of  74  per  cent .  1 

porter  of  74  per  cent .  1 

of  74  per  cent  on  fermented  liquors .  1 

Receipts  for  goods,  stamp  tax  on .  13 

Receipts,  warehouse,  stamp  tax  on .  17 

Recipes  of  physicians,  not  taxable .  10 

surgeons,  not  taxable .  10 

Registering  documents,  etc.,  without  stamp,  penalty  for .  8 

Rent  agreement,  stamp  tax  on .  17 

Restoring  stamps,  penalty  for  so  doing .  6 

Returns  of  gross  receipts  of  petroleum  and  sugar  refining  companies,  how 

made .  18 

Sale  of  bonds  (loan) .  23 

goods,  stamp  tax  on . ; .  15 

Salves,  stamp  tax  on .  18 

Savings  banks,  certain,  exempt  from  special  tax .  1 

Schedule  A .  12 

B .  18 

Selling  bonds,  etc.,  without  stamp,  penalty  for .  8 

Shows,  definition  of .  2 

special  tax  on .  2 

Silver  bullion,  coinage  of .  23 

Size  of  tobacco  and  snuff  packages .  3 

Sleeping  car  and  parlor  car  stamp  tax .  .  20 

Snuff,  additional  tax  on,  how  temporarily  collected .  4 

dealers,  penalty  for  failure  to  pay  special  taxes .  4 

manufacturers,  penalty  for  failure  to  pay  special  taxes .  4 

not  required  to  pay  tax  also  as  dealer .  4 

size  of  packages .  3 

tax  on .  2 

stocks  in  hand ...  .  3 

how  assessed  and  collected .  3 

Special  taxes .  1 

Special  tax.  (See  Adhesive  Stamps  and  Stamp  tax.) . . . 

Special  tax,  banker  not  required  to  pay  more  than  one .  1 

brokers . 1 

on  commercial  brokers .  2 

cigar  manufacturers  ..... .  4 

custom-house  brokers .  2 

manufacturers  of  tobacco,  snuff,  or  cigars  not  required  to 
pay  also  as  dealer. . . .' .  4 

Special  taxes  on — . 

Dealers  in  tobacco .  4 

Manufacturers  of  cigars  or  tobacco,  penalty  for  failure  to  pay .  4 

Pawnbrokers . 1 

.  Public  exhibitions .  2 

Proprietors  of  circuses .  2 

Proprietors  of  concert  halls .  2 


INDEX. 

Special  taxes  on — Continued. 

Proprietors  of  museums . 

Proprietors  of  theaters . 

Savings  banks  exempt  from . . . 

Shows .  . 

Tobacco  dealers,  penalty  for  failure  to  pay. . . . . 

manufacturers . . 

Spirits,  stamp  tax  on . . . 

Stamps,  affixing  to  foreign  articles . 

_ 'L  dies,  etc.,  provisions  concerning  also  applicable  to  Schedule  B 

how  to  be  canceled . 

C  penalty  for  re-use  of . 

forging,  counterfeiting,  etc . 

required  on  sales  of  merchandise  at  boards  of  trade . 

preparation  of,  etc.,  by  commissioner,  etc  . 

adhesive.  ( See  also  Adhesive  stamps  and  Stamp  tax.) 

general  provisions . 

certain  documents  exempt  from  tax . 

how  to  be  distributed  by  the  Commissioner  of  In¬ 
ternal  Revenue  . 

documents  must  be  stamped  to  be  evidence . 

failure  to  attach  to  instrument  does  not  invalidate. . .. 

general  provisions  levying  tax  Schedules  A  and  B . 

how  such  may  be  subsequently  attached . 

illegal  to  record  instruments  not  stamped . 

penalty  for  failure  to  cancel . 

issuing,  transferring,  etc.,  documents _ 

removing  articles  that  are  unstamped. . . . 

or  detaching . . . 

reusing  wrappers  that  are  stamped . 

private,  provisions  for . 

when  penalty  may  be  remitted  for  failure  to  attach. . 
Stamp  tax.  ( See  Adhesive  stamps  and  Special  tax.) 

Stamp  tax  of  Schedule  B,  on  articles  in  stock,  how  affixed.. . . 

Schedule  B,  drawback  on  export . 

Stamp  tax  on — 

Agreement  for  rent - - -  v .  . ! . . . . 

Anodynes . . 

Aromatic  cachous . 

Articles  in  Schedule  B  to  take  effect  July  1,  1898 . . 

Assignment  or  transfer  of  mortgage . . 

Bank  checks . 

Bills  of  lading . 

Bitters  . 

Bonds  for  indemnifying . 

Casualty  insurance . 

Certificates  of  deposit . 

bearing  interest . 

Charter  party . 

Chewing  gum . 

Contract  for  hire . 

Conveyance . 

Cordials . 

Cosmetics . 

Deed  . 

Dentrifrice . *  * . 

Drafts . 

Drops .  . 

Essences . 

Exemption  of  cooperative  and  mutual  fire  insurance  companies . 

Exemptions  from,  fire,  marine,  and  inland  insurance . 

Express  and  freight . 

money  order . 

Extracts . 

Fidelity  insurance . 

Fire  insurance. .  . . 

Foreign  articles,  subject  to . 

Foreign  bills  of  exchange . 

Guarantee  insurance . 


Page. 

2 

2 

1 

2 

4 

4 
18 
11 
10 

6 

5 
5 

18 

11 

5-12 

10 

7 
9 
9 

5 

8 
9 

6 
8 

11 
11 
11 

7 

8 

8 
19 

17 

18 
18 
12 

17 
14 

14 

18 

15 

16 
14 

14 
18 
19 

17 

15 

18 
18 

15 
18 

13 
18 
18 

16 
16 

14 
14 
18 
16 
16 
12 

1 

16 


INDEX. 


Page. 


Hair  dressing .  .  . 

dye . 

oil . 

restorative. . .  . 

Inland  insurance .  . 

Instrument  or  writing  conveying  land . . 

Letter  of  credit . . . . . 

Lease . 

Life  insurance .  . 

Liniments . 

Lozenges  . 

Manifests  between  the  United  States  and  British  North  America  ex¬ 
empt  from  tax . 

Manifest  for  custom-house  entry  or  clearance . . 

Marine  insurance . , . 

Medicinal  compositions . 

preparations . 

Memorandum  of  sale  of  goods .  . 

Money  order . 

of  the  United  States . 

Mortgage . . 

Medicinal  proprietary  articles  and  preparations . 

Oils . 

Ointments . 

Order  for  payment  of  money . 

Packages  of  newspapers . 

Passage  tickets . 

Pastes . 

Perfumery  and  cosmetics . 

Petrolatum. . . . . . 

Pills . . . . 

Plasters . . . 

Pomade . . . . 

Powders . 

Promissory  note . . .  . . . . 

Proprietary  medicinal  articles . 

Protest  of  notes,  etc . 

Receipt  for  goods .  . 

merchandise,  etc . 

Salves . . .  . 

Sleeping  and  parlor  cars . 

car  berths  and  parlor  cars . 

Spirits . 

Sirups . . 

Telegraphic  dispatches .  . . . 

Telephone  messages . . 

Tinctures . 

Toilet  waters . . 

~  Tonics . 

Tooth  paste . 

wash . . . . 

Troches . . 

Vaseline . . . 

Warehouse  receipts . 

Waters . . 

Weekly  insurance .  . . 

Wines,  sparkling  or  other . 

Sparkling  or  other  wines,  stamp  tax  on . 

Stocks,  penalty  for  failure  to  affix  stamp . 

in  hand,  tax  on,  how  assessed  and  collected . 

under  Schedule  B,  stamps,  how  affixed . 

tax  on  sales  of . . 

Successions  and  legacies,  tax  on . 

Sirups,  stamp  tax  on . 

Sugar-refining  companies,  excise  tax  on . . 

Taking  effect  of  act,  date  of . . 

Tax,  additional,  on  beer,  ale,  porter,  etc.,  how  collected . 

excise  on  pretroleum  companies . 

sugar-refining  companies . . 


-18 

18 

18 

18 

16 

15 
14 

17 

16 

18 
18 

17 

17 
-16 

18 
18 
14 
1.4 
14 

n 
„  18 
18 
18 
14 
14 
16 
18 
18 
18 
18 
18 
18 
18 
14 
18 

17 
14 

14 

18 
20 
20 
18 
18 
16 

15 
18 
18 
18 
.18 
18 

■  18 
18 
.  18 
18 

16 
19 
19 

.  13 
3 
12 

19 

20 
18 
19 
26 

1 

19 

lfr 


INDEX. 


Page 

Tax  on — 

■  Articles  enumerated  in  Schedule  B.  ( See  Stamp  tax.) 

Beer,  lager  beer,  ale,  porter,  and  other  fermented  liquors .  1 

'  Cigars . . .  2 

Cigarettes . 3 

'  Legacies  and  successions .  20 

Sales  of  merchandise  at  boards  of  trade,  etc .  12 

stocks,  bonds,  debentures,  certificates  of  stock,  etc .  12 

Snuff .  2 

Stock  on  hand  of  cigars .  . .  3 

cigarettes .  3 

snuff . 3 

how  assessed  and  collected .  3 

Tobacco .  2 

•Tax,  size  of  tobacco  and  snuff  packages . .  3 

special.  (See  Special  tax.) 

Taxes,  stamp,  Schedule  A .  12 

Tea,  import  duty  on . . .  26 

Telegraphic  dispatch,  stamp  tax  on .  16 

messages,  certain,  exempt  from  tax .  10 

order  for  money,  stamp  tax  on .  14 

Telephone  messages,  certain,  exempt  from  tax .  10 

■  messages,  stamp  tax  on .  15 

Theaters,  proprietors  of,  special  tax  on . 2 

definition  of . .  2 

Tickets,  passage,  stamp  tax  on .  17 

Tinctures,  stamp  tax  on . 18 

Tobacco,  additional  tax  on,  how  temporarily  collected .  4 

dealers,  penalty  for  failure  to  pay  special  taxes . . .  4 

manufacturers,  penalty  for  failure  to  pay  special  taxes .  .  4 

manufacturers,  not  required  to  pay  tax  as  dealer .  4 

size  of  packages .  3 

special  tax  on  dealers .  4 

special  tax  on  manufacturers .  4 

tax  on .  2 

tax  on  stock  in  hand  . . . . . . , .  .  3 

tax  on  stocks  in  hand,  how  assessed  and  collected. .  3 

Toilet  waters,  stamp  tax  on .  18 

Tonics,  stamp  tax  on .  18 

Tooth  wash,  stamp  tax  on .  18 

Transferring  documents  without  stamp,  penalty  for .  .  8 

Treasury,  Secretary  of,  may  secure  stamps  by  contract  until  July,  1899. .  11 

certificates,  loan .  22 

Troches,  stamp  tax  on .  18 

Uncompounded  chemicals,  not  taxable .  10 

medicinal  drugs,  not  taxable .  10 

Unstamped  instruments,  illegal  to  record .  9 

articles,  penalty  for  removing  or  delivering .  10 

removal  for  exportation .  11 

United  States  money  order,  stamp  tax  on. .  .  14 

Vaseline,  stamp  tax  on .  18 

Warehouse,  beer,  ale,  porter,  etc.,  tax  on .  1 

receipts,  stamp  tax  on  . . .  .  17 

Waters,  stamp  taxon .  17 

Weekly  insurance,  stamp  tax  on .  16 

What  constitutes  medicinal  proprietary  preparations . 

Wines,  sparkling  or  other,  stamp  tax  on. . . .  19 

Withdrawal  of  goods,  stamp  tax  on .  16 

Wrappers,  penalty  for  reusing  those  that  are  stamped .  11 


THE  NEW  REVENUE  LAW. 


An  Act  To  provide  ways  and  means  to  meet  war  expendi¬ 
tures,  and  for  other  purposes. 


Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled ,  That  there  shall  be  paid,  in  lieu 
of  the  tax  of  one  dollar  now  imposed  by  law,  a  tax  of  two  dollars  on 
all  beer,  lager  beer,  ale,  porter  and  other  similar  fermented  liquors, 
brewed  or  manufactured  and  sold,  or  stored  in  warehouse,  or  removed 
for  consumption  or  sale,  within  the  United  States,  by  whatever  name 
such  liquors  may  be  called,  for  every  barrel  containing  not  more  than 
thirty-one  gallons;  and  at  a  like  rate  for  any  other  quantity  or  for  the 
fractional  parts  of  a  barrel  authorized  and  defined  by  law.  And 
section  thirty-three  hundred  and  thirty-nine  of  the  Revised  Statutes 
is  hereby  amended  accordingly:  Provided ,  That  a  discount  of  seven 
and  one-half  per  centum  shall  be  allowed  upon  all  sales  by  collectors 
to  brewers  of  the  stamps  provided  for  the  payment  of  said  tax:  Pro¬ 
vided  further ,  That  the  additional  tax  imposed  in  this  section  on  all 
fermented  liquors  stored  in  warehouse  to  which  a  stamp  had  been 
affixed  shall  be  assessed  and  collected  in  the  manner  now  provided 
by  law  for  the  collection  of  taxes  not  paid  by  stamps. 

SPECIAL  TAXES. 

Sec.  2.  That  from  and  after  July  first,  eighteen  hundred  and 
ninety-eight,  special  taxes  shall  be,  and  hereby  are,  imposed  annually 
as  follows,  that  is  to  say: 

One.  Bankers  using  or  employing  a  capital  not  exceeding  the 
sum  of  twenty-five  thousand  dollars  shall  pay  fifty  dollars;  when  using 
or  employing  a  capital  exceeding  twenty-five  thousand  dollars,  for 
every  additional  thousand  dollars  in  excess  of  twenty-five  thousand 
dollars,  two  dollars,  and  in  estimating  capital  surplus  shall  be  included. 
The  amount  of  such  annual  tax  shall  in  all  cases  be  computed  on  the 
basis  of  the  capital  and  surplus  for  the  preceding  fiscal  year.  Every 
person,  firm  or  company,  and  every  incorporated  or  other  bank, 
having  a  place  of  business  where  credits  are  opened  by  the  deposit 
or  collection  of  money  or  currency,  subject  to  be  paid  or  remitted 
upon  draft,  check,  or  order,  or  where  money  is  advanced  or  loaned 
on  stocks,  bonds,  bullion,  bills  of  exchange,  or  promissory  notes,  or 
where  stocks,  bonds,  bullion,  bills  of  exchange,  or  promissory  notes 
are  received  for  discount  or  sale,  shall  be  a  banker  under  this  act: 
Provided,  That  any  savings  bank  having  no  capital  stock,  and  whose 
business  is  confined  to  receiving  deposits  and  loaning  or  investing  the 

i 


2 


same  for  the  benefit  of  its  depositors,  and  which  does  no  other  business 
of  banking,  shall  not  be  subject  to  this  tax. 

Two.  Brokers  shall  pay  fifty  dollars.  Every  person,  firm  or  com¬ 
pany,  whose  business  it  is  to  negotiate  purchases  or  sales  of  stocks, 
bonds,  exchange,  bullion,  coined  money,  bank  notes,  promissory 
notes,  or  other  securities,  for  themselves  or  others,  shall  be  regarded 
as  a  broker:  Provided ,  That  any  person  having  paid  the  special  tax 
as  a  banker  shall  not  be  required  to  pay  the  special  tax  as  a  broker. 

Three.  Pawnbrokers  shall  pay  twenty  dollars.  Every  person, 
firm,  or  company,  whose  business  or  occupation  it  is  to  take  or  receive, 
by  way  of  pledge,  pawn,  or  exchange,  any  goods,  wares,  or  merchan¬ 
dise,  or  any  kind  of  personal  property  whatever,  as  security  for  the 
repayment  of  money  loaned  thereon,  shall  be  deemed  a  pawnbroker. 

Four.  Commercial  brokers  shall  pay  twenty  dollars.  Every  per¬ 
son,  firm  or  company  whose  business  it  is  as  a  broker  to  negotiate  sales 
or  purchases  of  goods,  wares,  produce,  or  merchandise,  or  to  nego¬ 
tiate  freights  and  other  business  for  the  owners  of  vessels,  or  for  the 
shippers  or  consignors  or  consignees  of  freight  carried  by  vessels,  shall 
be  regarded  as  a  commercial  broker  under  this  Act. 

Five.  Custom-house  brokers  shall  pay  ten  dollars.  Every  person, 
firm,  or  company  whose  occupation  it  is,  as  the  agent  of  others,  to 
arrange  entries  and  other  custom-house  papers,  or  transact  business 
at  any  port  of  entry  relating  to  the  importation  or  exportation  of 
goods,  wares,  or  merchandise,  shall  be  regarded  as  a  custom-house 
broker. 

Six.  Proprietors  of  theaters,  museums,  and  concert  halls  in  cities 
having  more  than  twenty-five  thousand  population,  as  shown  by  the 
last  preceding  United  States  census,  shall  pay  one  hundred  dollars. 
Every  edifice  used  for  the  purpose  of  dramatic  or  operatic  or  other 
representations,  plays  or  performances,  for  admission  to  which  en¬ 
trance  money  is  received,  not  including  halls  rented  or  used  occasion¬ 
ally  for  concerts  or  theatrical  representations,  shall  be  regarded  as  a 
theater:  Provided,  That  whenever  any  such  edifice  is  under  lease  at 
the  passage  of  this  Act,  the  tax  shall  be  paid  by  the  lessee,  unless  other¬ 
wise  stipulated  between  the  parties  to  said  lease. 

Seven.  The  proprietor  or  proprietors  of  circuses  shall  pay  one 
hundred  dollars.  Every  building,  space,  tent  or  area,  where  feats 
of  horsemanship  or  acrobatic  sports  or  theatrical  performances  are 
exhibited  shall  be  regarded  as  a  circus:  Provided,  That  no  special 
tax  paid  in  one  State,  Territory,  or  the  District  of  Columbia  shall 
exempt  exhibitions  from  the  tax  in  another  State,  Territory,  or  the 
District  of  Columbia,  and  but  one  special  tax  shall  be  imposed  for 
exhibitions  within  any  one  State,  Territory,  or  District*. 

Eight.  Proprietors  or  agents  of  all  other  public  exhibitions  or 
shows  for  money  not  enumerated  in  this  section  shall  pay  ten  dollars: 
Provided,  That  a  special  tax  paid  in  one  State,  Territory,  or  the  District 
of  Columbia,  shall  not  exempt  exhibitions  from  the  tax  in  another 
State,  Territory,  or  the  District  of  Columbia,  and  but  one  special  tax 
shall  be  required  for  exhibitions  within  any  one  State,  Territory,  or  the 
District  of  Columbia. 

Nine.  Proprietors  of  bowling  alleys  and  billiard  rooms  shall  pay 
five  dollars  for  each  alley  or  table.  Every  building  or  place  where 
bowls  are  thrown  or  where  games  of  billiards  or  pool  are  played,  and 
that  are  open  to  the  public  with  or  without  price,  shall  be  regarded 
as  a  bowling  alley  or  a  billiard  room,  respectively. 


3 


TOBACCO,  CIGARS,  CIGARETTES,  AND  SNUFF. 

Sec.  3.  That  there  shall,  in  lieu  of  the  tax  now  imposed  by  law, 
be  levied  and  collected  a  tax  of  twelve  cents  per  pound  upon  all 
tobacco  and  snuff,  however  prepared,  manufactured  and  sold,  or 
removed  for  consumption  or  sale;  and  upon  cigars  and  cigarettes 
which  shall  be  manufactured  and  sold,  or  removed  for  consump¬ 
tion  or  sale,  there  shall  be  levied  and  collected  the  following  taxes,  to 
be  paid  by  the  manufacturer  thereof,  namely,  a  tax  of  three  dollars  and 
sixty  cents  per  thousand  on  cigars  of  all  descriptions  made  of  tobacco, 
or  any  substitute  therefor,  and  weighing  more  than  three  pounds  per 
thousand,  and  of  one  dollar  per  thousand  on  cigars  made  of  tobacco 
or  any  substitute  therefor,  and  weighing  not  more  than  three  pounds 
per  thousand;  and  a  tax  of  three  dollars  and  sixty  cents  per  thousand 
on  cigarettes  made  of  tobacco  or  any  substitute  therefor,  and  weigh¬ 
ing  more  than  three  pounds  per  thousand;  and  one  dollar  and  fifty 
cents  per  thousand  on  cigarettes  made  of  tobacco  or  any  substitute 
therefor,  and  weighing  not  more  than  three  pounds  per  thousand: 
Provided,  That  in  lieu  of  the  two,  three  and  four  ounce  packages  of 
tobacco  and  snuff  now  authorized  by  law,  there  may  be  packages 
thereof  containing  one  and  two-thirds  ounces,  two  and  one-half 
ounces,  and  three  and  one-third  ounces,  respectively,  and  in  addition 
to  packages  now  authorized  by  law,  there  may  be  packages  contain¬ 
ing  one  ounce  of  smoking  tobacco. 

And  there  shall  also  be  assessed  and  collected,  with  the  excep¬ 
tions  hereinafter  in  this  section  provided  for,  upon  all  the  articles 
enumerated  in  this  section,  which  were  manufactured,  imported,  and 
removed  from  factory  or  custom-house  before  the  passage  of  this 
Act  bearing  tax  stamps  affixed  to  such  articles  for  the  payment  of 
the  taxes  thereon,  and  canceled  subsequent  to  April  fourteenth,  eight¬ 
een  hundred  and  ninety-eight,  and  which  articles  were  at  the  time 
of  the  passage  of  this  Act  held  and  intended  for  sale  by  any  person, 
a  tax  equal  to  one-half  the  difference  between  the  tax  already  paid 
on  such  articles  at  the  time  of  removal  from  the  factory  or  custom¬ 
house  and  the  tax  levied  in  this  Act  upon  such  articles. 

Every  person  having  on  the  day  succeeding  the  date  of  the 
passage  of  this  Act  any  of  the  above-described  articles  on  hand  for 
sale  in  excess  of  one  thousand  pounds  of  manufactured  tobacco  and 
twenty  thousand  cigars  or  cigarettes,  and  which  have  been  removed 
from  the  factory  where  produced,  or  the  custom-house  through  which 
imported,  bearing  the  rate  of  tax  payable  thereon  at  the  time  of  such 
removal,  shall  make  a  full  and  true  return  under  oath  in  duplicate 
of  the  quantity  thereof,  in  pounds  as  to  the  tobacco  and  snuff  and 
in  thousands  as  to  the  cigars  and  cigarettes  so  held  on  that  day,  in  such 
form  and  under  such  regulations  as  the  Commissioner  of  Internal 
Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury,  may 
prescribe.  Such  returns  shall  be  made  and  delivered  to  the  collector 
or  deputy  collector  for  the  proper  internal-revenue  district  within 
thirty  days  after  the  passage  of  this  Act.  One  of  the  said  returns 
shall  be  retained  by  the  collector  and  the  other  forwarded  to  the  Com¬ 
missioner  of  Internal  Revenue,  together  with  the  assessment  list 
for  the  month  in  which  the  return  is  received,  and  the  Commissioner 
of  Internal  Revenue  shall  assess  and  collect  the  taxes  found  to  be 
due,  as  other  taxes  not  paid  by  stamps  are  assessed  and  collected. 

And  for  the  expense  connected  with  the  assessment  and  collec¬ 
tion  of  the  taxes  provided  by  this  Act  there  is  hereby  appropriated 


4 


the  sum  of  one  hundred  thousand  dollars,  or  so  much  thereof  as  may 
be  required,  out  of  any  moneys  in  the  Treasury  not  otherwise  appro¬ 
priated,  for  the  employment  of  such  deputy  collectors  and  other 
employes  in  the  several  collection  districts  in  the  United  States,  and 
such  clerks  and  employes  in  the  Bureau  of  Internal  Revenue  as  may, 
in  the  discretion  of  the  Commissioner  of  Internal  Revenue,  be  neces¬ 
sary  for  a  period  not  exceeding  one  year,  to  be  compensated  for 
their  services  by  such  allowances  as  shall  be  made  by  the  Secretary 
of  the  Treasury,  upon  the  recommendation  of  the  Commissioner  of 
Internal  Revenue.  And  the  Commissioner  of  Internal  Revenue  is 
authorized  to  employ  ten  agents,  to  be  known  and  designated  as 
internal-revenue  agents,  in  addition  to  the  number  now  authorized 
in  section  thirty-one  hundred  and  fifty-two  of  the  Revised  Statutes 
as  amended,  and  the  existing  provisions  of  law  in  all  other  respects 
shall  apply  to  the  duties,  compensation  and  expenses  of  such  agents. 

TOBACCO  DEALERS  AND  MANUFACTURERS. 

Sec.  4.  That  from  and  after  July  first,  eighteen  hundred  and 
ninety-eight,  special  taxes  on  tobacco  dealers  and  manufacturers  shall 
be  and  hereby  are  imposed  annually  as  follows,  the  amount  of  such 
annual  taxes  to  be  computed  in  all  cases  on  the  basis  of  the  annual 
sales  for  the  preceding  fiscal  year: 

Dealers  in  leaf  tobacco  whose  annual  sales  do  not  exceed  fifty 
thousand  pounds  shall  each  pay  six  dollars.  Dealers  in  leaf  tobacco 
whose  annual  sales  exceed  fifty  thousand  and  do  not  exceed  one  hun¬ 
dred  thousand  pounds  shall  pay  twelve  dollars,  and  if  their  annual 
sales  exceed  one  hundred  thousand  pounds  shall  pay  twenty-four 
dollars. 

Dealers  in  tobacco  whose  annual  sales  exceed  fifty  thousand 
pounds  shall  each  pay  twelve  dollars. 

Every  person  whose  business  it  is  to  sell,  or  offer  for  sale,  manu¬ 
factured  tobacco,  snuff,  or  cigars  shall  be  regarded  as  a  dealer  in 
tobacco :  Provided ,  That  no  manufacturer  of  tobacco,  snuff,  or  cigars 
shall  be  required  to  pay  a  special  tax  as  a  dealer  in  manufactured 
tobacco  and  cigars  for  selling  his  own  products  at  the  place  of  manu¬ 
facture. 

Manufacturers  of  tobacco  whose  annual  sales  do  not  exceed  fifty 
thousand  pounds  shall  each  pay  six  dollars. 

Manufacturers  of  tobacco  whose  annual  sales  exceed  fifty  thou¬ 
sand  and  do  not  exceed  one  hundred  thousand  pounds  shall  each  pay 
twelve  dollars. 

Manufacturers  of  tobacco  whose  annual  sales  exceed  one  hun¬ 
dred  thousand  pounds  shall  each  pay  twenty-four  dollars. 

Manufacturers  of  cigars  whose  annual  sales  do  not  exceed  one 
hundred  thousand  cigars  shall  each  pay  six  dollars. 

Manufacturers  of  cigars  whose  annual  sales  exceed  one  hundred 
thousand  and  do  not  exceed  two  hundred  thousand  cigars  shall  each 
pay  twelve  dollars. 

Manufacturers  of  cigars  whose  annual  sales  exceed  two  hundred 
thousand  cigars  shall  each  pay  twenty-four  dollars. 

And  every  person  who  carries  on  any  business  or  occupation  for 
which  special  taxes  are  imposed  by  this  Act,  without  having  paid  the 
special  tax  herein  provided,  shall,  besides  being  liable  to  the  pay¬ 
ment  of  such  special  tax,  be  deemed  guilty  of  a  misdemeanor,  and 
upon  conviction  thereof  shall  pay  a  fine  of  not  more  than  five  hundred 


5 

dollars,  or  to  be  imprisoned  not  more  than  six  months,  or  both,  at  the 
discretion  of  the  court.  : 

Sec.  5.  Until  appropriate  stamps  are  prepared  and  furnished, 
the  stamps  heretofore  used  to  denote  the  payment  of  the  internal-? 
revenue  tax  on  fermented  liquors,  tobacco,  snuff,  cigars  and  cigarettes 
may  be  stamped  or  imprinted  with  a  suitable  device  to  denote  the  new 
rate  of  tax,  and  shall  be  affixed  to  all  packages  containing  such 
articles  on  which  the  tax  imposed  by  this  Act  is  paid.  And  any  person 
having  possession  of  unaffixed  stamps  heretofore  issued  for  the  pay- 
ment  of  the  tax  upon  fermented  liquors,  tobacco,  snuff,  cigars,  or 
cigarettes  shall  present  the  same  to  the  collector  of  the  district,  who 
shall  receive  them  at  the  price  paid  for  such  stamps  by  the  pur¬ 
chasers,  and  issue  in  lieu  thereof  new  or  imprinted  stamps  at  the  rate 
provided  by  this  Act. 

ADHESIVE  STAMPS. 

Sec.  6.  That  on  and  after  the  first  day  of  July,  eighteen  hundred 
and  ninety-eight,  there  shall  be  levied,  collected,  and  paid,  for  and 
in  respect  of  the  several  bonds,  debentures,  or  certificates  of  stock  and 
of  indebtedness,  and  other  documents,  instruments,  matters  and  things 
mentioned  and  described  in  Schedule  A  of  this  Act,  or  for  or  in  respect 
of  the  vellum,  parchment  or  paper  upon  which  such  instruments, 
matters,  or  things,  or  any  of  them,  shall  be  written  or  printed  by 
any  person  or  persons,  or  party,  who  shall  make,  sign,  or  issue  the 
same,  or  for  whose  use  or  benefit  the  same  shall  be  made,  signed,  or 
issued,  the  several  taxes  or  sums  of  money  set  down  in  figures  against 
the  same,  respectively,  or  otherwise  specified  or  set  forth  in  the 
said  schedule. 

And  there  shall  also  be  levied,  collected,  and  paid,  for  and  in 
respect  to  the  medicines,  preparations,  matters,  and  things  mentioned 
and  described  in  Schedule  B  of  this  Act,  manufactured,  sold,  or 
•removed  for  sale,  the  several  taxes  or  sums  of  money  set  down  in 
words  or  figures  against  the  same,  respectively,  or  otherwise  specified 
or  set  forth  in  Schedule  B  of  this  Act. 

Sec.  7.  That  if  any  person  or  persons  shall  make,  sign,  or  issue,  or 
cause  to  be  made,  signed,  or  issued,  any  instrument,  document,  or 
paper  of  any  kind  or  description  whatsoever,  without  the  same  being 
duly  stamped  for  denoting  the  tax  hereby  imposed  thereon,  or  without 
having  thereupon  an  adhesive  stamp  to  denote  said  tax,  such  person 
or  persons  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  con¬ 
viction  thereof  shall  pay  a  fine  of  not  more  than  one  hundred  dollars, 
at  the  discretion  of  the  court,  and  such  instrument,  document,  Of 
paper,  as  aforesaid,  shall  not  be  competent  evidence  in  any  court. 

Sec.  8.  That  if  any  person  shall  forge  or  counterfeit,  or  cause  or 
procure  to  be  forged  or  counterfeited,  any  stamp,  die,  plate,  or  other 
instrument,  or  any  part  of  any  stamp,  die,  plate,  or  other  instrument 
which  shall  have  been  provided,  or  may  hereafter  be  provided,  made, 
or  used  in  pursuance  of  this  Act,  or  shall  forge,  counterfeit,  or  re¬ 
semble,  or  cause  or  procure  to  be  forged,  counterfeited,  or  resembled, 
the  impression  or  any  part  of  the  impression  of  any  such  stamp,  die, 
plate  or  other  instrument  as  aforesaid,  upon  any  vellum,  parchment, 
or  paper,  or  shall  stamp  or  mark,  or  cause  or  procure  to  be  stamped 
or  marked,  any  vellum,  parchment,  or  paper,  with  any  such  forged 
or  counterfeited  stamp,  die,  plate,  or  other  instrument,  or  part  of  any 
stamp-,  die,  plate,  or  other  instrument,  as  aforesaid,  with  intent  to 


6 


defraud  the  United  States  of  any  of  the  taxes  hereby  imposed,  or  any 
part  thereof;  or  if  any  person  shall  utter,  or  sell,  or  expose  for  sale, 
any  vellum,  parchment,  paper,  article,  or  thing,  having  thereupon 
the  impression  of  any  such  counterfeited  stamp,  die,  plate,  or  other 
instrument,  or  any  part  of  any  stamp,  die,  plate,  or  other  instrument, 
or  any  such  forged,  counterfeited,  or  resembled  impression,  or  part 
of  impression,  as  aforesaid,  knowing  the  same  to  be  forged,  coun¬ 
terfeited,  or  resembled;  or  if  any  person  shall  knowingly  use  or  permit 
the  use  of  any  stamp,  die,  plate,  or  other  instrument,  which  shall  have 
been  so  provided,  made,  or  used,  as  aforesaid,  with  intent  to  defraud 
the  United  States;  or  if  any  person  shall  fraudulently  cut,  tear,  or 
remove,  or  cause  or  procure  to  be  cut,  torn,  or  removed,  the  impres¬ 
sion  of  any  stamp,  die,  plate,  or  other  instrument  which  shall  have 
been  provided,  made,  or  used  in  pursuance  of  this  Act  from  any 
vellum,  parchment,  or  paper,  or  any  instrument  or  writing  charged 
or  chargeable  with  any  of  the  taxes  imposed  by  law;  or  if  any  person 
shall  fraudulently  use,  join,  fix,  or  place,  or  cause  to  be  used,  joined, 
fixed,  or  placed  to,  with,  or  upon,  any  vellum,  parchment,  paper,  or 
any  instrument  or  writing,  charged  or  chargeable  with  any  of  the 
taxes  hereby  imposed,  any  adhesive  stamp,  or  the  impression  of  any 
stamp,  die,  plate,  or  other  instrument,  which  shall  have  been  pro¬ 
vided,  made,  or  used  in  pursuance  of  law,  and  which  shall  have  been 
cut,  torn,  or  removed  from  any  other  vellum,  parchment,  or  paper, 
or  any  instrument  or  writing  charged  or  chargeable  with  any  of  the 
taxes  imposed  by  law;  or  if  any  person  shall  willfully  remove  or  cause 
to  be  removed,  alter  or  cause  to  be  altered,  the  canceling  or  defacing 
marks  of  any  adhesive  stamp  with  intent  to  use  the  same,  or  to  cause 
the  use  of  the  same,  after  it  shall  have  been  once  used,  or  shall  know¬ 
ingly  or  willfully  sell  or  buy  such  washed  or  restored  stamp,  or  offer 
the  same  for  sale,  or  give  or  expose  the  same  to  any  person  for  use, 
or  knowingly  use  the  same,  or  prepare  the  same  with  intent  for  the 
further  use  thereof;  or  if  any  person  shall  knowingly  and  without 
lawful  excuse  (the  proof  whereof  shall  lie  on  the  person  accused)  have 
in  his  possession  any  washed,  restored,  or  altered  stamp,  which  has 
been  removed  from  any  vellum,  parchment,  paper,  instrument,  or  writ¬ 
ing,  then,  and  in  every  such  case,  every  person  so  offending,  and 
fcvery  person  knowingly  and  willfully  aiding,  abetting,  or  assisting 
in  committing  any  such  offenses  as  aforesaid,  shall  be  deemed  guilty 
of  a  misdemeanor,  and,  upon  conviction  thereof,  shall  forfeit  the  said 
counterfeit  stamps  and  the  articles  upon  which  they  are  placed,  and 
shall  be  punished  by  a  fine  not  exceeding  one  thousand  dollars,  or  by 
imprisonment  and  confinement  at  hard  labor  not  exceeding  five  years, 
or  both,  at  the  discretion  of  the  court. 

Sec.  9.  That  in  any  and  all  cases  where  an  adhesive  stamp  shall 
be  used  for  denoting  any  tax  imposed  by  this  Act,  except  as  here¬ 
inafter  provided,  the  person  using  or  affixing  the  same  shall  write 
or  stamp  thereupon  the' initials  of  his  name  and  the  date  upon  which 
the  same  shall  be  attached  or  used,  so  that  the  same  may  not  again 
be  used.  And  if  any  person  shall  fraudulently  make  use  of  an  adhesive 
stamp  to  denote  any  tax  imposed  by  this  Act,  without  so  effectually 
canceling  and  obliterating  such  stamp,  except  as  before  mentioned, 
he,  she,  or  they  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon 
conviction  thereof  shall  pay  a  fine  of  not  less  than  fifty  nor  more  than 
five  hundred  dollars,  or  be  imprisoned  not  more  than  six  months,  or 
both,  at  the  discretion  of  the  court:  Provided,  That  any  proprietor  or 


7 


proprietors  of  proprietary  articles,  or  articles  subject  to  stamp  duty 
under  Schedule  B  of  this  Act,  shall  have  the  privilege  of  furnishing, 
without  expense  to  the  United  States,  in  suitable  form,  to  be  approved 
by  the  Commissioner  of  Internal  Revenue,  his  or  their  own  dies  or 
designs  for  stamps  to  be  used  thereon,  to  be  retained  in  the  possession 
of  the  Commissioner  of  Internal  Revenue,  for  his  or  their  separate 
use,  which  shall  not  be  duplicated  to  any  other  person.  And  the 
proprietor  furnishing  such  dies  or  designs  shall  be  required  to  pur¬ 
chase  stamps  printed  therefrom  in  quantities  of  not  less  than  two  thou¬ 
sand  dollars  face  value  at  any  one  time.  That  in  all  cases  where  such 
stamp  is  used,  instead  of  cancellation  by  initials  and  date,  the  said 
stamp  shall  be  so  affixed  on  the  box,  bottle,  or  package  that  in  open¬ 
ing  the  same,  or  using  the  contents  thereof,  the  said  stamp  shall 
be  effectually  destroyed;  and  in  default  thereof  the  party  making 
default  shall  be  liable  to  the  same  penalty  imposed  for  neglect  to  affix 
said  stamp  as  hereinbefore  prescribed  in  this  Act.  Any  person  who 
shall  fraudulently  obtain  or  use  any  of  the  aforesaid  stamps,  or  designs 
therefor,  and  any  person  forging  or  counterfeiting,  or  causing  or 
procuring  the  forging  or  counterfeiting,  any  representation,  likeness, 
similitude,  or  colorable  imitation  of  the  said  last-mentioned  stamp, 
or  any  engraver  or  printer  who  shall  sell  or  give  away  said  stamps,  or 
selling  the  same,  or,  being  a  merchant,  broker,  peddler,  or  person 
dealing,  in  whole  or  in  part,  in  similar  goods,  wares,  merchandise, 
manufactures,  preparations,  or  articles,  or  those  designed  for  similar 
objects  or  purposes,  shall  have  knowingly  or  fraudulently  in  his,  her, 
or  their  possession  any  such  forged,  counterfeited  likeness,  similitude, 
or  colorable  imitation  of  the  said  last-mentioned  stamp,  shall  be  deemed 
guilty  of  a  crime,  and,  upon  conviction  thereof,  shall  be  punished  by  a 
fine  not  exceeding  five  hundred  dollars,  or  imprisonment  not  exceed¬ 
ing  one  year,  or  both. 

Sec.  io.  That  if  any  person  or  persons  shall  make,  sign,  or  issue, 
or  cause  to  be  made,  signed,  or  issued,  or  shall  accept  or  pay,  or 
cause  to  be  accepted  or  paid,  with  design  to  evade  the  payment  of  any 
stamp  tax,  any  bill  of  exchange,  draft,  or  order,  or  promissory  note 
for  the  payment  of  money,  liable  to  any  of  the  taxes  imposed  by  this 
Act,  without  the  same  being  duly  stamped,  or  having  thereupon  an 
adhesive  stamp  for  denoting  the  tax  hereby  charged  thereon,  he,  she, 
or  they  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction 
thereof  shall  be  punished  by  a  fine  not  exceeding  two  hundred  dollars, 
at  the  discretion  of  the  court. 

Sec.  ii.  That  the  acceptor  or  acceptors  of  any  bill  of  exchange 
or  order  for  the  payment  of  any  sum  of  money  drawn,  or  purporting 
to  be  drawn,  in  any  foreign  country,  but  payable  in  the  United  States, 
shall,  before  paying  or  accepting  the  same,  place  thereupon  a  stamp, 
indicating  the  tax  upon  the  same,  as  the  law  requires  for  inland  bills 
of  exchange  or  promissory  notes;  and  no  bill  of  exchange  shall  be 
paid  or  negotiated  without  such  stamp;  and  if  any  person  shall  pay 
or  negotiate,  or  offer  in  payment,  or  receive  or  take  in  payment,  any 
such  draft  or  order,  the  person  or  persons  so  offending  shall  be 
deemed  guilty  of  a  misdemeanor,  and,  upon  conviction  thereof,  shall 
be  punished  by  a  fine  not  exceeding  one  hundred  dollars,  in  the  dis¬ 
cretion  of  the  court. 

Sec.  12.  That  in  any  collection  district,  where,  in  the  judgment 
of  the  Commissioner  of  Internal  Revenue,  the  facilities  for  the  pro¬ 
curement  and  distribution  of  adhesive  stamps  are  or  shall  be  insuf- 


ficient,  the  Commissioner,  as  aforesaid,  is  authorized  to  furnish,  sup¬ 
ply,  and  deliver  to  the  collector  of  any  district,  and  to  any  assistant 
treasurer  of  the  United  States,  or  designated  depositary  thereof,  or  any 
postmaster,  a  suitable  quantity  of  adhesive  stamps,  without  prepayment 
therefor,  and  may  in  advance  require  of  any  collector,  assistant  treas¬ 
urer  of  the  United  States,  or  postmaster,  a  bond,  with  sufficient 
sureties,  to  an  amount  equal  to  the  value  of  the  adhesive  stamps 
which  may  be  placed  in  his  hands  and  remain  unaccounted  for,  con¬ 
ditioned  for  the  faithful  return,  whenever  so  required,  of  all  quan¬ 
tities  or  amounts  undisposed  of,  and  for  the  payment,  monthly/  of  all 
quantities  or  amounts  sold  or  not  remaining  on  hand.  And  it  shall  be 
the  duty  of  such  collector  to  supply  his  deputies  with,  or  sell  to  other 
parties  within  his  district  who  may  make  application  therefor,  adhesive 
stamps,  upon  the  same  terms  allowed  by  law,  or  under  the  regula¬ 
tions  of  the  Commissioner  of  Internal  Revenue,  who  is  hereby  author¬ 
ized  to  make  such  other  regulations,  not  inconsistent  herewith,  for 
the  security  of  the  United  States  and  the  better  accommodation  of 
the  public,  in  relation  to  the  matters  hereinbefore  mentioned,  as 
he  may  judge  necessary  and  expedient.  And  the  Secretary  of  the 
Treasury  may  from  time  to  time  make  such  regulations  as  he  may  find 
necessary  to  insure  the  safe-keeping  or  prevent  the  illegal  use  of  all 
such  adhesive  stamps. 

Sec.  13.  That  any  person  or  persons  who  shall  register,  issue, 
sell,  or  transfer,  or  who  shall  cause  to  be  issued,  registered,  sold,  or 
transferred,  any  instrument,  document,  or  paper  of  any  kind  or  de¬ 
scription  whatsoever  mentioned  in  Schedule  A  of  this  Act,  without 
the  same  being  duly  stamped,  or  having  thereupon  an  adhesive  stamp 
for  denoting  the  tax  chargeable  thereon,  and  canceled  in  the  manner 
required  by  law,  with  intent  to  evade  the  provisions  of  this  Act,  shall 
be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction  thereof  shall 
be  punished  by  a  fine  not  exceeding  fifty  dollars,  or  by  imprisonment 
not  exceeding  six  months,  or  both,  in  the  discretion  of  the  court;  and 
such  instrument,  document,  or  paper,  not  being  stamped  according 
to  law,  shall  be  deemed  invalid  and  of  no  effect:  Provided ,  That 
hereafter,  in  all  cases  where  the  party  has  not  affixed  to  any  instru¬ 
ment  the  stamp  required  by  law  thereon  at  the  time  of  issuing,  selling, 
or  transferring  the  said  bonds,  debentures,  or  certificates  of  stock  or  of 
indebtedness,  and  he  or  they,  or  any  party  having  an  interest  therein, 
shall  be  subsequently  desirous  of  affixing  such  stamp  to  said  instru¬ 
ment,  or,  if  said  instrument  be  lost,  to  a  copy  thereof,  he  or  they 
shall  appear  before  the  collector  of  internal  revenue  of  the  proper 
district,  who  shall,  upon  the  payment  of  the  price  of  the  proper  stamp 
required  by  law,  and  of  a  penalty  of  ten  dollars,  and,  where  the  whole 
amount  of  the  tax  denoted  by  the  stamp  required  shall  exceed  the 
sum  of  fifty  dollars,  on  payment  also  of  interest,  at  the  rate  of  six 
per  centum,  on  said  tax  from  the  day  on  which  such  stamp  ought 
to  have  been  affixed,  affix  the  proper  stamp  to  such  bond,  debenture, 
certificate  of  stock,  or  of  indebtedness,  or  copy,  and  note  upon 
the  margin  thereof  the  date  of  his  so  doing,  and  the  fact  that  such 
penalty  has  been  paid;  and  the  same  shall  thereupon  be  deemed 
and  held  to  be  as  valid,  to  all  intents  and  purposes,  as  if  stamped 
when  made  or  issued:  And  provided  further ,  That  where  it  shall 
appear  to  said  collector,  upon  oath  or  otherwise,  to  his  satisfaction, 
that  any  such  instrument  has  not  been  duly  stamped,  at  the  time 
of  making  or  issuing  the  same,  by  reason  of  accident/mistake,  inad- 


9 


vertence,  or  urgent  necessity,  and  without  any  willful  design  to 
defraud  the  United  States  of  the  stamp,  or  to  evade  or  delay  the 
payment  thereof,  then  and  in  such  case,  if  such  instrument,  or,  if  the 
original  be  lost,  a  copy  thereof,  duly  certified  by  the  officer  having 
charge  of  any  records  in  which  such  original  is  required  to  be  recorded, 
or  otherwise  duly  proven  to  the  satisfaction  of  the  collector,  shall, 
within  twelve  calendar  months  after  the  making  or  issuing  thereof, 
be  brought  to  the  said  collector  of  internal  revenue  to  be  stamped, 
and  the  stamp  tax  chargeable  thereon  shall  be  paid,  it  shall  be  law¬ 
ful  for  the  said  collector  to  remit  the  penalty  aforesaid  and  to  cause 
such  instrument  to  be  duly  stamped.  And  when  the  original  instru¬ 
ment,  or  a  certified  or  duly  proven  copy  thereof,  as  aforesaid,  duly 
stamped  so  as  to  entitle  the  same  to  be  recorded,  shall  be  presented 
to  the  clerk,  register,  recorder,  or  other  officer  having  charge  of  the 
original  record,  it  shall  be  lawful  for  such  officer,  upon  the  payment 
of  the  fee  legally  chargeable  for  the  recording  thereof,  to  make  a  new 
record  thereof,  or  to  note  upon  the  original  record  the  fact  that  the 
error  or  omission  in  the  stamping  of  said  original  instrument  has 
been  corrected  pursuant  to  law;  and  the  original  instrument  or  such 
certified  copy,  or  the  record  thereof,  may  be  used  in  all  courts  and 
places  in  the  same  manner  and  with  like  effect  as  if  the  instrument 
had  been  originally  stamped:  And  provided  further ,  That  in  all  cases 
where  the  party  has  not  affixed  the  stamp  required  by  law  upon  any 
such  instrument  issued,  registered,  sold,  or  transferred,  at  a  time 
when  and  at  a  place  where  no  collection  district  was  established,  it 
shall  be  lawful  for  him  or  them,  or  any  party  having  an  interest 
therein,  to  affix  the  proper  stamp  thereto,  or,  if  the  original  be  lost, 
to  a  copy  thereof.  But  no  right  acquired  in  good  faith  before  the 
stamping  of  such  instrument,  or  copy  thereof,  as  herein  provided, 
if  such  record  be  required  by  law,  shall  in  any  manner  be  affected 
by  such  stamping  as  aforesaid. 

Sec.  14.  That  hereafter  no  instrument,  paper  or  document 
required  by  law  to  be  stamped,  which  has  been  signed  or  issued  with¬ 
out  being  duly  stamped,  or  with  a  deficient  stamp,  nor  any  copy 
thereof,  shall  be  recorded  or  admitted,  or  used  as  evidence  in  any  court 
until  a  legal  stamp  or  stamps,  denoting  the  amount  of  tax,  shall 
have  been  affixed  thereto,  as  prescribed  by  law:  Provided ,  That  any 
bond,  debenture,  certificate  of  stock  or  certificate  of  indebtedness 
issued  in  any  foreign  country  shall  pay  the  same  tax  as  is  required  by 
law  on  similar  instruments  when  issued,  sold  or  transferred  in  the 
United  States;  and  the  party  to  whom  the  same  is  issued,  or  by  whom 
it  is  sold  or  transferred,  shall,  before  selling  or  transferring  the  same, 
affix  thereon  the  stamp  or  stamps  indicating  the  tax  required. 

Sec.  15.  That  it  shall  not  be  lawful  to  record  or  register  any 
instrument,  paper,  or  document  required  by  law  to  be  stamped  unless 
a  stamp  or  stamps  of  the  proper  amount  shall  have  been  affixed  and 
canceled  in  the  manner  prescribed  by  law;  and  the  record,  registry,  or 
transfer  of  any  such  instruments  upon  which  the  proper  stamp  or 
stamps  aforesaid  shall  not  have  been  affixed  and  canceled  as  afore¬ 
said  shall  not  be  used  in  evidence. 

Sec.  16.  That  no  instrument,  paper,  or  document  required  by 
law  to  be  stamped  shall  be  deemed  or  held  invalid  and  of  no  effect 
for  the  want  of  a  particular  kind  or  description  of  stamp  designated 
for  and  denoting  the  tax  charged  on  any  such  instrument,  paper,  or 


IO 


document,  provided  a  legal  documentary  stamp  or  stamps  denoting  a 
tax  of  equal  amount  shall  have  been  duly  affixed  and  used  thereon. 

Sec.  17.  That  all  bonds,  debentures,  or  certificates  of  indebtedness 
issued  by  the  officers  of  the  United  States  Government,  or  by  the  offi¬ 
cers  of  any  State,  county,  town,  municipal  corporation,  or  other  cor¬ 
poration  exercising  the  taxing  power,  shall  be,  and  hereby  are,  exempt 
from  the  stamp  taxes  required  by  this  Act :  Provided,  That  it  is  the 
intent  hereby  to  exempt  from  the  stamp  taxes  imposed  by  this  Act 
such  State,  county,  town,  or  other  municipal  corporations  in  the 
exercise  only  of  functions  strictly  belonging  to  them  in  their  ordi¬ 
nary  governmental,  taxing,  or  municipal  capacity:  Provided  further, 
That  stocks  and  bonds  issued  by  cooperative  building  and  loan  asso¬ 
ciations  whose  capital  stock  does  not  exceed  ten  thousand  dollars,  and 
building  and  loan  associations  or  companies  that  make  loans  only 
to  their  shareholders,  shall  be  exempt  from  the  tax  herein  provided. 

Sec.  18.  That  on  and  after  the  first  day  of  July,  eighteen  hun¬ 
dred  and  ninety-eight,  no  telegraph  company  or  its  agent  or  employe 
shall  transmit  to  any  person  any  dispatch  or  message  without  an 
adhesive  stamp,  denoting  the  tax  imposed  by  this  Act,  being  affixed 
to  a  copy  thereof,  or  having  the  same  stamped  thereupon,  and  in 
default  thereof  shall  incur  a  penalty  of  ten  dollars:  Provided ,  That 
only  one  stamp  shall  be  required  on  each  dispatch  or  message,  whether 
sent  through  one  or  more  companies:  Provided,  That  the  messages 
or  dispatches  of  the  officers  and  employes  of  any  telegraph  or  tele¬ 
phone  company  concerning  the  affairs  and  service  of  the  company, 
and  like  messages  or  dispatches  of  the  officials  and  employes  of 
railroad  companies  sent  over  the  wires  on  their  respective  railroads 
shall  be  exempt  from  this  requirement:  Provided,  further,  That 
messages  of  officers  and  employes  of  the  Government  on  official 
business  shall  be  exempt  from  the  taxes  herein  imposed  upon  tele¬ 
graphic  and  telephonic  messages. 

Sec.  19.  That  all  the  provisions  of  this  Act  relating  to  dies, 
stamps,  adhesive  stamps,  and  stamp  taxes  shall  extend  to  and  include 
(except  where  manifestly  inapplicable)  all  the  articles  or  objects 
enumerated  in  Schedule  B,  subject  to  stamp  taxes,  and  apply  to  the 
provisions  in  relation  thereto. 

Sec.  20.  That  on  and  after  the  first  day  of  July,  eighteen  hun¬ 
dred  and  ninety-eight,  any  person,  firm,  company,  or  corporation 
that  shall  make,  prepare,  and  sell,  or  remove  for  consumption  or 
sale*  drugs,  medicines,  preparations,  compositions,  articles,  or  things, 
including  perfumery  and  cosmetics,  upon  which  a  tax  is  imposed  by 
this  Act,  as  provided  for  in  Schedule  B,  without  affixing  thereto  an 
adhesive  stamp  or  label  denoting  the  tax  before  .mentioned  shall  be 
deemed  guilty  of  a  misdemeanor,  and,  upon  conviction  thereof,  shall 
pay  a  fine  of  not  more  than  five  hundred  dollars,  or  be  imprisoned 
not  more  than  six  months,  or  both,  at  the  discretion  of  the  court. 
Provided,  That  no  stamp  tax  shall  be  imposed  upon  any  uncom¬ 
pounded  medicinal  drug  or  chemical,  nor  upon  any  medicine  sold  to 
or  for  the  use  of  any  person  which  may  be  mixed  or  compounded 
for  said  person  according  to  the  written  recipe  or  prescription  of 
any  practicing  physician  or  surgeon,  or  which  may  be  put  up  .  or 
compounded  for  said  person  by  a  druggist  or  pharmacist  selling 
at  retail  only.  The  stamp  taxes  provided  for  in  Schedule  B  of  this 
Act  shall  apply  to  all  medicinal  articles  compounded  by  any  formula, 
published,  or '  unpublished,  which  are  put  up  in  style  or  manner 


1  T 

similar  to  that  of  patent,  trade-mark,  or  proprietary  medicine  in  gen¬ 
eral,  or  which  are  advertised  on  the  package  or  otherwise  as  remedies 
or  specifics  for  any  ailment,  or  as  having  any  special  claim  to  merit, 
or  to  any  peculiar  advantage  in  mode  of  preparation,  quality,  use, 
or  effect. 

Sec.  21.  That  any  manufacturer  or  maker  of  any  of  the  articles 
for  sale  mentioned  in  Schedule  B,  after  the  same  shall  have  been  so 
made,  and  the  particulars  hereinbefore  required  as  to  stamps  have 
been  complied  with,  or  any  other  person  who  shall  take  off,  remove, 
or  detach,  or  cause,  or  permit,  or  suffer  to  be  taken  off,  or  removed  or 
detached,  any  stamp,  or  who  shall  use  any  stamp,  or  any  wrapper  or 
cover  to  which  any  stamp  is  affixed,  to  cover  any  other  article  or 
commodity  than  that  originally  contained  in  such  wrapper  or  cover, 
with  such  stamp  when  first  used,  with  the  intent  to  evade  the  stamp 
duties,  shall  for  every  such  article,  respectively,  in  respect  of  which  any 
such  offense  shall  be  committed,  be  deemed  guilty  of  a  misdemeanor, 
and  upon  conviction  thereof  shall  pay  a  fine  of  not  more  than  five 
hundred  dollars,  or  be  imprisoned  not  more  than  six  months,  or  both, 
at  the  discretion  of  the  court,  and  every  such  article  or  commodity 
as  aforesaid  shall  also  be  forfeited. 

Sec.  22.  That  any  maker  or  manufacturer  of  any  of  the  articles 
or  commodities  mentioned  in  Schedule  B,  as  aforesaid,  or  any  other 
person  who  shall  sell,  send  out,  remove,  or  deliver  any  article  or 
commodity,  manufactured  as  aforesaid,  before  the  tax  thereon  shall 
have  been  fully  paid  by  affixing  thereon  the  proper  stamp,  as  in  this 
Act  provided,  or  who  shall  hide  or  conceal,  or  cause  to  be  hidden 
or  concealed,  or  who  shall  remove  or  convey  away,  or  deposit,  or 
cause  to  be  removed  or  conveyed  away  from  or  deposited  in  any  place, 
any  such  article  or  commodity,  to  evade  the  tax  chargeable  thereon, 
or  any  part  thereof,  shall  be  deemed  guilty  of  a  misdemeanor,  and 
upon  conviction  thereof  shall  pay  a  fine  of  not  more  than  five  hundred 
dollars,  or  be  imprisoned  not  more  than  six  months,  or  both,  at  the 
discretion  of  the  court,  together  with  the  forfeiture  of  any  such 
article  or  commodity:  Provided,  That  articles  upon  which  stamp 
taxes  are  required  by  this  Act  may,  when  intended  for  exportation, 
be  manufactured  and  sold,  or  removed  without  having  stamps  affixed 
thereto,  and  without  being  charged  with  tax  as  aforesaid;  and  every 
manufacturer  or  maker  of  any  article  as  aforesaid  intended  for  expor¬ 
tation,  shall  give  such  bonds  and  be  subject  to  such  rules  and  regula¬ 
tions  to  protect  the  revenue  against  fraud  as  may  be  from  time  to  time 
prescribed  by  the  Commissioner  of  Internal  Revenue,  with  the  ap¬ 
proval  of  the  Secretary  of  the  Treasury. 

Sec.  23.  That  every  manufacturer  or  maker  of  any  of  the  articles 
or  commodities  provided  for  in  Schedule  B,  or  his  foreman,  agent,  or 
superintendent  shall  at  the  end  of  each  and  every  month  make,  sign, 
and  file  with  the  collector  of  internal  revenue  for  the  district  in  which 
he  resides  a  declaration  in  writing  that  no  such  article  or  commodity 
has,  during  such  preceding  month  or  time  when  the  last  declaration 
was  made,  been  removed  or  carried,  or  sent,  or  caused  or  suffered 
or  known  to  have  been  removed,  carried,  or  sent  from  the  premises 
of  such  manufacturer  or  maker  other  than  such  as  have  been  duly 
taken  account  of  and  charged  with  the  stamp  tax,  on  pain  of  such 
manufacturer  or  maker  forfeiting  for  every  refusal  or  neglect  to 
make  such  declaration  one  hundred  dollars;  and  if  any  such  manufac¬ 
turer  or  maker,  or  his  foreman,  agent,  or  superintendent,  shall  make 


12 


any  false  or  untrue  declaration,  such  manufacturer  or  maker,  or  fore¬ 
man,  agent,  or  superintendent  making  the  -same  shall.be’  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  shall  pay  a  fine  of  not 
more  than  five  hundred  dollars,  or  be  imprisoned  not  more  than 
six  months,  or  both,  at  the  discretion  of  the  court. 

Sec.  24..  That  the  stamp  taxes  prescribed  in  this  Act  on  the 
articles  provided  for  in  Schedule  B  shall  attach  to  all  such  articles 
and  things  sold  or  removed  for  sale  on  and  after  the  said  first  day 
of  July,  eighteen  hundred  and  ninety-eight.  Every  person,  except 
as  otherwise  provided  in  this  Act,  who  offers  or  exposes  for  sale  any 
article  or  thing  provided  for  in  said  Schedule  B,  whether  the  article 
so  offered  or  exposed  is  of  foreign  manufacture  and  imported  or  of 
domestic  manufacture,  shall  be  deemed  the  manufacturer  thereof,  and 
shall  be  subject  to  all  the  taxes,  liabilities,  and  penalties  imposed  by 
law  for  the  sale  of  articles  without  the  use  of  the  proper  stamp  denoting 
the  tax  paid  thereon;  and  all  such  articles  of  foreign  manufacture  shall, 
in  addition  to  the  import  duty  imposed  on  the  same,  be  subject  to 
the  stamp  tax  prescribed  in  this  Act:  Provided ,  further,  That  internal 
revenue  stamps  required  by  existing  law  on  imported  merchandise 
shall  be  affixed  thereto  and  canceled  at  the  expense  of  the  owner 
or  importer  before  the  withdrawal  of  such  merchandise  for  consump¬ 
tion.  and  the  Secretary  of  the  Treasury  is  authorized  to  make  such 
rules  and  regulations  as  may  be  necessary  for  the  affixing  and  cancel¬ 
ing  of  such  stamps,  not  inconsistent  herewith. 

Sec.  25.  That  the  Commissioner  of  Internal  Revenue  shall  cause 
to  be  prepared  for  the  payment  of  the  taxes  prescribed  in  this  Act 
suitable  stamps  denoting  the  tax  on  the  document,  article,  or  thing 
to  which  the  same  may  be  affixed,  and  he  is  authorized  to  prescribe 
such  method  for  the  cancellation  of  said  stamps,  as  substitute  for 
or  in  addition  to  the  method  provided  in  this  Act,  as  he  may  deem 
expedient.  The  Commissioner  of  Internal  Revenue,  with  the  ap¬ 
proval  of  the  Secretary  of  the  Treasury,  is  authorized  to  procure  any 
of  the  stamps  provided  for  in  this  Act  by  contract  whenever  such 
stamps  cannot  be  speedily  prepared  by  the  Bureau  of  Engraving 
and  Printing;  but  this  authority  shall  expire  on  the  first  day  of  July, 
eighteen  hundred  and  ninety-nine.  That  the  adhesive  stamps  used  in 
the  payment  of  the  tax  levied  in  Schedules  A  and  B  of  this  Act  shall 
be  furnished  for  sale  by  the  several  collectors  of  internal-revenue, 
who  shall  sell  and  deliver  them  at  their  face  value  to  all  persons 
applying  for  the  same,  except  officers  or  employes  of  the  internal-rev¬ 
enue  service:  Provided,  That  such  collectors  may  sell  and  deliver 
such  stamps  in  quantities  of  not  less  than  one  hundred  dollars  of  face 
value,  with  a  discount  of  one  per  centum,  except  as  otherwise  pro¬ 
vided  in  this  Act.  And  he  may,  with  the  approval  of  the  Secretary 
of  the  Treasury,  make  all  needful  rules  and  regulations  for  the  proper 
enforcement  of  this  Act. 


SCHEDULE  A. 

STAMP  TAXES. 

Bonds,  debentures,  or  certificates  of  indebtedness,  issued  after 
the  first  day  of  July,  anno  Domini  eighteen  hundred  and  ninety-eight, 
by  any  association,  company,  or  corporation,  on  each  hundred  dollars 
of  face  value  or  fraction  thereof,  five  cents,  and  on  each  original  issue, 
whether  on  organization  or  reorganization,  of  certificates  of  stock 


by  any  such  association,  company,  or  corporation,  on  each  hun¬ 
dred  dollars  of  face  value  or  fraction  thereof,  five  cents,  and  on  all  sales, 
or  agreements  to  sell,  or  memoranda  of  sales  or  deliveries  or  transfers 
of  shares  or  certificates  of  stock  in  any  association,  company,  or  cor¬ 
poration,  whether  made  upon  or  shown  by  the  books  of  the  association, 
company,  or  corporation,  or  by  any  assignment  in  blank,  or  by  any 
delivery,  or  by  any  paper  or  agreement  or  memorandum  or  other 
evidence  of  transfer  or  sale,  whether  entitling  the  holder  in  any  man¬ 
ner  to  the  benefit  of  such  stock,  or  to  secure  the  future  payment  of 
money  or  for  the  future  transfer  of  any  stock,  on  each  hundred  dol¬ 
lars  of  face  value  or  fraction  thereof,  two  cents:  Provided ,  That 
in  case  of  sale  where  the  evidence  of  transfer  is  shown  only  by  the 
books  of  the  company,  the  stamp  shall  be  placed  upon  such  books; 
and  where  the  change  of  ownership  is  by  transfer  certificate  the 
stamp  shall  be  placed  upon  the  certificate;  and  in  cases  of  an  agree¬ 
ment  to  sell,  or  where  the  transfer  is  by  delivery  of  the  certificate 
assigned  in  blank,  there  shall  be  made  and  delivered  by  the  seller 
to  the  buyer  a  bill  or  memorandum  of  such  sale,  to  which  the  stamp 
shall  be  affixed;  and  every  bill  or  memorandum  of  sale  or  agreement 
to  sell  before  mentioned  shall  show  the  date  thereof,  the  name  of  the 
seller,  the  amount  of  the  sale,  and  the  matter  or  thing  to  which  it 
refers.  And  any  person  or  persons  liable  to  pay  the  tax  as  herein 
provided,  or  anyone  who  acts  in  the  matter  as  agent  or  broker  for  such 
person  or  persons,  who  shall  make  any  such  sale,  or  who  shall,  in 
pursuance  of  any  such  sale,  deliver  any  such  stock,  or  evidence  of  the 
sale  of  any  such  stock  or  bill  or  memorandum  thereof,  as  herein 
required,  without  having  the  proper  stamps  affixed  thereto,  with  intent 
to  evade  the  foregoing  provisions,  shall  be  deemed  guilty  of  a  misde¬ 
meanor,  and,  upon  conviction  thereof,  shall  pay  a  fine  of  not  less  than 
five  hundred  nor  more  than  one  thousand  dollars,  or  be  imprisoned 
not  more  than  six  months,  or  both,  at  the  discretion  of  the  court. 

Upon  each  sale,  agreement  of  sale,  or  agreement  to  sell,  any 
products  or  merchandise  at  any  exchange,  or  board  of  trade,  or  other 
similar  place,  either  for  present  or  future  delivery,  for  each  one  hun¬ 
dred  dollars  in  value  of  said  sale,  or  agreement  of  sale,  or  agreement  to 
sell,  one  cent,  and  for  each  additional  one  hundred  dollars  or  frac¬ 
tional  part  thereof  in  excess  of  one  hundred  dollars,  one  cent:  Pro¬ 
vided,  That  on  every  sale  or  agreement  of  sale,  or  agreement  to  sell, 
as  aforesaid,  there  shall  be  made  and  delivered  by  the  seller  to  the 
buyer  a  bill,  memorandum,  agreement,  or  other  evidence  of  such 
sale,  agreement  of  sale, _  or  agreement  to  sell,  to  which  there  shall  be 
affixed  a  lawful  stamp  or  stamps,  in  value  equal  to  the  amount  of  the 
tax  on  such  sale.  And  every  such  bill,  memorandum,  or  other  evidence 
of  sale  or  agreement  to  sell  shall  show  the  date  thereof,  the  name  of 
the  seller,  the  amount  of  the  sale,  and  the  matter  or  thing  to  which  it 
refers;  and  any  person  or  persons  liable  to  pay  the  tax  as  herein  pro¬ 
vided,  or  anyone  who  acts  in  the  matter  as  agent  or  broker  for  such  per¬ 
son  or  persons,  who  shall  make  any  such  sale  or  agreement  of  sale,  or 
agreement  to  sell,  or  who  shall,  in  pursuance  of  any  such  sale,  agree¬ 
ment  of  sale,  or  agreement  to  sell,  deliver  any  such  products  or  mer¬ 
chandise  without  a  bill,  memorandum,  or  other  evidence  thereof,  as 
herein  required,  or  who  shall  deliver  such  bill,  memorandum,  or  other 
evidence  of  sale,  or  agreement  to  sell,  without  having  the  proper 
stamps  affixed  thereto,  with  intent  to  evade  the  foregoing  provisions, 
shall  be  deemed  guilty  of  a  misdemeanor,  and,  upon  conviction  thereof, 


H 


shall  pay  a  fine  of  not  less  than  five  hundred  nor  more  than  one 
thousand  dollars,  or  be  imprisoned  not  more  than  six  months,  or  both, 
at  the  discretion  of  the  court. 

Bank  check,  draft,  or  certificate  of  deposit  not  drawing  interest, 
or  order  for  the  payment  of  any  sum  of  money,  drawn  upon  or  issued 
by  any  bank,  trust  company,  or  any  person  or  persons,  companies, 
or  corporations  at  sight  or  on  demand,  two  cents. 

Bill  of  exchange  (inland),  draft,  certificate  of  deposit  drawing 
interest,  or  order  for  the  payment  of  any  sum  of  money,  otherwise  than 
at  sight,  or  on  demand,  or  any  promissory  note  except  bank  notes 
issued  for  circulation,  and  for  each  renewal  of  the  same,  for  a  sum  not 
exceeding  one  hundred  dollars,  two  cents ;  and  for  each  additional  one 
hundred  dollars  or  fractional  part  thereof  in  excess  of  one  hundred 
dollars,  two  cents.  And  from  and  after  the  first  day  of  July,  eight¬ 
een  hundred  and  ninety-eight,  the  provisions  of  this  paragraph  shall 
apply  as  well  to  original  domestic  money  orders  issued  by  the  Govern¬ 
ment  of  the  United  States,  and  the  price  of  such  money  orders  shall 
be  increased  by  a  sum  equal  to  the  value  of  the  stamps  herein  pro¬ 
vided  for. 

Bill  of  exchange  (foreign),  or  letter  of  credit  (including  orders 
by  telegraph  or  otherwise  for  the  payment  of  money  issued  by  ex¬ 
press  or  other  companies  or  any  person  or  persons),  drawn  in  but  pay¬ 
able  out  of  the  United  States,  if  drawn  singly  or  otherwise  than  in  a  set 
of  three  or  more,  according  to  the  custom  of  merchants  and  bankers, 
shall  pay  for  a  sum  not  exceeding  one  hundred  dollars,  four  cents, 
and  for  each  one  hundred  dollars  or  fractional  part  thereof  in  excess  of 
one  hundred  dollars,  four  cents. 

If  drawn  in  sets  of  two  or  more:  For  every  bill  of  each  set,  where 
the  sum  made  payable  shall  not  exceed  one  hundred  dollars,  or  the 
equivalent  thereof,  in  any  foreign  currency  in  which  such  bill  may  be 
expressed,  according  to  the  standard  of  value  fixed  by  the  United 
States,  two  cents;  and  for  each  one  hundred  dollars  or  fractional 
part  thereof  in  excess  of  one  hundred  dollars,  two  cents. 

Bills  of  lading  or  receipt  (other  than  charter  party)  for  any 
goods,  merchandise,  or  effects,  to  be  exported  from  a  port  or  place  in 
the  United  States  to  any  foreign  port  or  place,  ten  cents. 

Express  and  Freight:  It  shall  be  the  duty  of  every  railroad  or 
steamboat  company,  carrier,  express  company,  or  corporation,  or  per¬ 
son  whose  occupation  is  to  act  as  such,  to  issue  to  the  shipper  or 
consignor,  or  his  agent,  or  person  from  whom  any  goods  are  accepted 
for  transportation,  a  bill  of  lading,  manifest,  or  other  evidence  of 
receipt  and  forwarding  for  each  shipment  received  for  carriage  and 
transportation,  whether  in  bulk  or  in  boxes,  bales,  packages,  bundles, 
or  not  so  enclosed  or  included;  and  there  shall  be  duly  attached  and 
canceled,  as  is  in  this  Act  provided,  to  each  of  said  bills  of  lading,  mani¬ 
fests,  or  other  memorandum,  and  to  each  duplicate  thereof,  a  stamp 
of  the  value  of  one  cent:  Provided ,  That  but  one  bill  of  lading  shall 
be  required  on  bundles  or  packages  of  newspapers  when  enclosed  in 
one  general  bundle  at  the  time  of  shipment.  Any  failure  to  issue  such 
bill  of  lading,  manifest,  or ’other  memorandum,  as  herein  provided, 
shall  subject  such  railroad  or  steamboat  company,  carrier,  express 
company,  or  corporation  or  person  to  a  penalty  of  fifty  dollars  for 
each  offense,  and  no  such  bill  of  lading,  manifest,  or  other  memoran¬ 
dum  shall  be  used  in  evidence  unless  it  shall  be  duly  stamped  as  afore¬ 
said: 


i5 


Telephone  messages:  It  shall  be  the  duty  of  every  person,  firm, 
or  corporation  owning  or  operating  any  telephone  line  or  lines  to 
make  within  the  first  fifteen  days  of  each  month  a  sworn  statement 
to  the  collector  of  internal  revenue  in  each  of  their  respective  dis¬ 
tricts,  stating  the  number  of  messages  or  conversations  transmitted 
over  their  respective  lines  during  the  preceding  month,  for  which  a 
charge  of  fifteen  cents  or  more  was  imposed,  and  for  each  of  such 
messages  or  conversations  the  said  person,  firm  or  corporation  shall 
pay  a  tax  of  one  cent:  Provided,  That  only  one  payment  of  said  tax 
shall  be  required,  notwithstanding  the  lines  of  one  or  more  persons, 
firms,  or  corporations  shall  be  used  for  the  transmission  of  each  of 
said  messages  or  conversations.  • 

Bond:  For  indemnifying  any  person  or  persons,  firm,  or  cor¬ 
poration  who  shall  have  become  bound  or  engaged  as  surety  for  the 
payment  of  any  sum  of  money,  or  for  the  due  execution  or  perform¬ 
ance  of  the  duties  of  any  office  or  position,  and  to  account  for  money 
received  by  virtue  thereof,  and  all  other  bonds  of  any  description, 
except  such  as  may  be  required  in  legal  proceedings,  not  otherwise 
provided  for  in  this  schedule,  fifty  cents. 

Certificate  of  profits,  or  any  certificate  or  memorandum  showing 
an  interest  in  the  property  or  accumulations  of  any  association,  com¬ 
pany,  or  corporation,  and  on  all  transfers  thereof,  on  each  one  hun¬ 
dred  dollars  of  face  value  or  fraction  thereof,  two  cents. 

Certificate :  Any  certificate  of  damage,  or  otherwise,  and  all  other 
certificates  or  documents  issued  by  any  port  warden,  marine  surveyor, 
or  other  person  acting  as  such,  twenty-five  cents. 

Certificate  of  any  description  required  by  law  not  otherwise  speci¬ 
fied  in  this  Act,  ten  cents. 

Charter  party:  Contract  or  agreement  for  the  charter  of  any 
ship,  or  vessel,  or  steamer,  or  any  letter,  memorandum,  or  other  writ¬ 
ing  between  the  captain,  master,  or  owner,  or  person  acting  as  agent 
of  any  ship,  or  vessel,  or  steamer,  and  any  other  person  or  persons, 
for  or  relating  to  the  charter  of  such  ship,  or  vessel,  or  steamer,  or 
any  renewal  or  transfer  thereof,  if  the  registered  tonnage  of  such 
ship,  or  vessel,  or  steamer  does  not  exceed  three  hundred  tons,  three 
dollars. 

Exceeding  three  hundred  tons  and  not  exceeding  six  hundred 
tons,  five  dollars. 

Exceeding  six  hundred  tons,  ten  dollars. 

Contract:  Broker’s  note,  or  memorandum  of  sale  of  any  goods 
or  merchandise,  stocks,  bonds,  exchange,  notes  of  hand,  real  estate, 
or  property  of  any  kind  or  description  issued  by  brokers,  or  persons 
acting  as  such,  for  each  note  or  memorandum  of  sale,  not  otherwise 
provided  for  in  this  Act,  ten  cents. 

Conveyance:  Deed,  instrument,  or  writing,  whereby  any  lands, 
tenements,  or  other  realty  sold  shall  be  granted,  assigned,  transferred, 
or  otherwise  conveyed  to,  or  vested  in,  the  purchaser  or  purchasers, 
or  any  other  person  or  persons,  by  his,  her,  or  their  direction,  when 
the  consideration  or  value  exceeds  one  hundred  dollars  and  does  not 
exceed  five  hundred  dollars,  fifty  cents;  and  for  each  additional  five 
hundred  dollars  or  fractional  part  thereof  in  excess  of  five  hundred 
dollars,  fifty  cents. 


i6 


Dispatch,  telegraphic:  Any  dispatch  or  message,  one  cent. 

Entry  of  any  goods,  wares,  or  merchandise  at  any  custom-house, 
either  for  consumption  or  warehousing,  not  exceeding  one  hundred 
dollars  in  value,  twenty-five  cents. 

Exceeding  one  hundred  dollars  and  not  exceeding  five  hundred 
dollars  in  value,  fifty  cents. 

Exceeding  five  hundred  dollars  in  value,  one  dollar. 

Entry  for  the  withdrawal  of  any  goods  or  merchandise  from  cus¬ 
toms  bonded  warehouse,  fifty  cents. 

Insurance  (life):  Policy  of  insurance,  or  other  instrument,  by 
whatever  name  the  same  shall  be  called,  whereby  any  insurance  shall 
hereafter  be  made  upon  any  life  or  lives,  foi  each  one  hundred 
dollars  or  fractional  part  thereof,  eight  cents  on  the  amount  insured: 
Provided,  That  on  all  policies,  for  life  insurance  only,  issued  on  the 
industrial  or  weekly  payment  plan  of  insurance,  the  tax  shall  be  forty 
per  centum  of  the  amount  of  the  first  weekly  premium.  And  it  shall 
be  the  duty  of  each  person,  firm,  or  corporation  issuing  such  policies 
to  make  within  the  first  fifteen  days  of  every  month  a  sworn  statement 
to  the  collector  of  internal  revenue  in  each  of  their  respective  districts, 
of  the  total  amount  of  first  weekly  premiums  received  on  such  policies 
issued  by  the  said  person,  firm,  or  corporation  during  the  preceding 
month,  and  upon  the  total  amount  so  received,  the  said  person,  firm,  or 
corporation  shall  pay  the  said  tax  of  forty  per  centum:  Provided , 
: further ,  That  the  provisions  of  this  section  shall  not  apply  to  any 
fraternal,  beneficiary  society,  or  order,  or  farmers’  purely  local  coop¬ 
erative  company  or  association,  or  employes’  relief  associations,  op¬ 
erated  on  the  lodge  system,  or  local  cooperation  plan,  organized  and 
conducted  solely  by  the  members  thereof  for  the  exclusive  benefit  of 
its  members,  and  not  for  profit. 

Insurance  (marine,  inland,  fire):  Each  policy  of  insurance  or 
other  instrument,  by  whatever  name  the  same  shall  be  called,  by  which 
insurance  shall  be  made  or  renewed  upon  property  of  any  description 
(including  rents  or  profits),  whether  against  peril  by  sea  or  on  inland 
waters,  or  by  fire  or  lightning,  or  other  peril,  made  by  any  person, 
association,  or  corporation,  upon  the  amount  of  premium  charged, 
one-half  of  one  cent  on  each  dollar  or  fractional  part  thereof:  Provided , 
That  purely  cooperative  or  mutual  fire  insurance  companies  carried  on 
by  the  members  thereof  solely  for  the  protection  of  their  own  property 
and  not  for  profit,  shall  be  exempted  from  the  tax  herein  provided. 

Insurance  (casualty,  fidelity,  and  guarantee):  Each  policy  of  in¬ 
surance,  or  bond  or  obligation  of  the  nature  of  indemnity  for  loss,  dam¬ 
age,  or  liability  issued,  or  executed,  or  renewed  by  any  person,  asso¬ 
ciation,  company,  or  corporation,  transacting  the  business  of  acci¬ 
dent,  fidelity,  employer’s  liability,  plate-glass,  steam  boiler,  burglary, 
elevator,  automatic  sprinkler,  or  other  branch  of  insurance  (except 
life,  marine,  inland  and  fire  insurance),  and  each  bond,  undertaking 
or  recognizance,  conditioned  for  the  performance  of  the  duties  of  any 
office  or  position,  or  for  the  doing  or  not  doing  of  anything  therein 
specified,  or  other  obligation  of  the  nature  of  indemnity,  and  each 
contract  or  obligation  guaranteeing  the  validity  or  legality  of  bonds 
or  other  obligations  issued  by  any  State,  county,  municipal,  or  other 
public  body  or  organization,  or  guaranteeing  titles  to  real  estate  or 
mercantile  credits  executed  or  guaranteed  by  any  fidelity,  guarantee, 
or  surety  company  upon  the  amount  of  premium  charged,  one-half 
of  one  cent  on  each  dollar  or  fractional  part  thereof. 


1 7 

t 

Lease,  agreement,  memorandum,  or  contract,  for  the  hire,  use, 
or  rent  of  any  land,  tenement,  or  portion  thereof — 

If  for  a  period  of  time  not  exceeding  one  year,  twenty-five  cents. 

If  for  a  period  of  time  exceeding  one  year  and  not  exceeding 
three  years,  fifty  cents. 

If  for  a  period  exceeding  three  years,  one  dollar. 

Manifest  for  custom-house  entry  or  clearance  of  the  cargo  of 
any  ship,  vessel,  or  steamer,  for  a  foreign  port — 

If  the  registered  tonnage  of  such  ship,  vessel,  or  steamer  does 
not  exceed  three  hundred  tons,  one  dollar. 

Exceeding  three  hundred  tons,  and  not  exceeding  six  hundred 
tons,  three  dollars. 

Exceeding  six  hundred  tons,  five  dollars. 

Mortgage  or  pledge  of  lands,  estate,  or  property,  real  or  per¬ 
sonal,  heritable,  or  movable,  whatsoever,  where  the  same  shall  be  made 
as  a  security  for  the  payment  of  any  definite  and  certain  sum  of 
money,  lent  at  the  time  or  previously  due  and  owing  or  forborne  to  be 
paid,  being  payable;  also  any  conveyance  of  any  lands,  estate,  or  prop¬ 
erty  whatsoever,  in  trust  to  be  sold  or  otherwise  converted  into 
money,  which  shall  be  intended  only  as  security,  either  by  express 
stipulation  or  otherwise;  on  anv  of  the  foregoing  exceeding  one 
thousand  dollars,  and  not  exceeding  one  thousand  five  hundred  dol¬ 
lars,  twenty-five  cents;  and  on  each  five  hundred  dollars,  or  frac¬ 
tional  part  thereof,  in  excess  of  fifteen  hundred  dollars,  twenty- 
five  cents :  Provided,  That  upon  each  and  every  assignment  or  transfer 
of  a  mortgage,  lease,  or  policy  of  insurance,  or  the  renewal  or  continu¬ 
ance  of  any  agreement,  contract,  or  charter,  by  letter  or  otherwise, 
a  stamp  duty  shall  be  required  and  paid  at  the  same  rate  as  that  im¬ 
posed  on  the  original  instrument. 

Passage  ticket,  by  any  vessel  from  a  port  in  the  United  States  to 
a  foreign  port,  if  costing  not  exceeding  thirty  dollars,  one  dollar. 

Costing  more  than  thirty  and  not  exceeding  sixty  dollars,  three 
dollars. 

Costing  more  than  sixty  dollars,  five  dollars. 

Power  of  attorney  or  proxy  for  voting  at  any  election  for  officers 
of  any  incorporated  company  or  association,  except  religious,  chari¬ 
table,  or  literary  societies,  or  public  cemeteries,  ten  cents. 

Power  of  attorney  to  sell  and  convey  real  estate,  or  to  rent  or 
lease  the  same,  to  receive  or  collect  rent,  to  sell  or  transfer  any  stock, 
bonds,  scrip,  or  for  the  collection  of  any  dividends  or  interest  thereon, 
or  to  perform  any  and  all  other  acts  not  hereinbefore  specified, 
twenty-five  cents:  Provided,  That  no  stamps  shall  be  required  upon 
any  papers  necessary  to  be  used  for  the  collection  of  claims  from  the 
United  States  for  pensions,  back  pay,  bounty,  or  for  property  lost  in 
the  military  or  naval  service. 

Protest :  Upon  the  protest  of  every  note,  bill  of  exchange,  accept¬ 
ance,  check  or  draft,  or  any  marine  protest,  whether  protested  by  a 
notary  public,  or  by  any  other  officer  who  may  be  authorized  by  the 
law  of  any  State  or  States  to  make  such  protest,  twenty-five  cents. 

Warehouse  receipt  for  any  goods,  merchandise,  or  property  of 
any  kind  held  on  storage  in  any  public  or  private  warehouse  or  yard, 
except  receipts  for  agricultural  products  deposited  by  the  actual 
grower  thereof  in  the  regular  course  of  trade  for  sale,  twenty-five 
cents:  Provided,  That  the  stamp  duties  imposed  by  the  foregoing 
schedule  on  manifests,  bills  of  lading,  and  passage  tickets  shall  not 


i8 


apply  to  steamboats  or  other  vessels  plying  between  ports  of  the 
United  States  and  ports  in  British  North  America. 

SCHEDULE  B. 

Medicinal  proprietary  articles  and  preparations:  For  and  upon 
every  packet,  box,  bottle,  pot,  or  phial,  or  other  inclosure,  containing 
any  pills,  powders,  tinctures,  troches  or  lozenges,  sirups,  cordials, 
bitters,  anodynes,  tonics,  plasters,  liniments,  salves,  ointments,  pastes, 
drops,  waters  (except  natural  spring  waters  and  carbonated  natural 
spring  waters),  essences,  spirits,  oils,  and  all  medicinal  preparations 
or  compositions  whatsoever,  made  and  sold,  or  removed  for  sale, 
by  any  person  or  persons  whatever,  wherein  the  person  making  or 
preparing  the  same  has  or  claims  to  have  any  private  formula,  secret, 
or  occult  art  for  the  making  or  preparing  the  same,  or  has  or  claims 
to  have  any  exclusive  right  or  title  to  the  making  or  preparing  the 
same,  or  which  are  prepared,  uttered,  vended,  or  exposed  for  sale 
under  any  letters  patent,  or  trade-mark,  or  which,  if  prepared  by 
any  formula,  published  or  unpublished,  are  held  Out  or  recommended 
to  the  public  by  the  makers,  vendors  or  proprietors  thereof  as  pro¬ 
prietary  medicines,  or  medicinal  proprietary  articles  or  preparations, 
or  as  remedies  or  specifics  for  any  disease,  diseases,  or  affection 
whatever  affecting  the  human  or  animal  body,  as  follows:  Where 
such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with  its 
contents,  shall  not  exceed,  at  the  retail  price  or  value,  the  sum  of  five 
cents,  one-eighth  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  five  cents 
and  shall  not  exceed,  at  the  retail  price  or  value,  the  sum  of  ten 
cents,  two-eighths  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  ten  cents 
ajid  shall  not  exceed,  at  the  retail  price  or  value,  the  sum  of  fifteen 
cents,  three-eighths  of  one  cent. 

Where  each  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  fifteen  cents 
and  shall  not  exceed  the  retail  price  or  value  of  twenty-five  cents, 
five-eighths  of  one  cent.  And  for  each  additional  twenty-five  cents 
of  retail  price  or  value  or  fractional  part  thereof  in  excess  of  twenty- 
five  cents,  five-eighths  of  one  cent. 

Perfumery  and  cosmetics  and  other  similar  articles:  For  and 
upon  every  packet,  box,  bottle,  pot,  phial,  or  other  inclosure  con¬ 
taining  any  essence,  extract,  toilet  water,  cosmetic,  vaseline,  petro¬ 
latum,  hair  oil,  pomade,  hair  dressing,  hair  restorative,  hair  dye, 
tooth  wash,  dentifrice,  tooth  paste,  aromatic  cachous,  or  any  similar 
substance  or  article,  by  whatsoever  name  the  same  heretofore  have 
been,  now  are,  or  may  hereafter  be  called,  known,  or  distinguished, 
used  or  applied,  or  to  be  used  or  applied  as  perfumes  or  as  applica¬ 
tions  to  the  hair,  mouth,  or  skin,  or  otherwise  used,  made,  prepared, 
and  sold  or  removed  for  consumption  and  sale  in  the  United  States, 
where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with  its 
contents,  shall  not  exceed  at  the  retail  price  or  value  the  sum  of 
five  cents,  one-eighth  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  five  cents, 


19 

and  shall  not  exceed  the  retail  price  or  value  of  ten  cents,  two-eighths 
of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  ten  cents, 
and  shall  not  exceed  the  retail  price  or  value  of  fifteen  cents,  three- 
eighths  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
with  its  contents,  shall  exceed  the  retail  price  or  value  of  fifteen  cents, 
and  shall  not  exceed  the  retail  price  or  value  of  twenty-five  cents, 
five-eighths  of  one  cent.  And  for  each  additional  twenty-five  cents 
of  retail  price  or  value  or  fractional  part  thereof  in  excess  of  twenty- 
five  cents,  five-eighths  of  one  cent. 

Chewing  gum  or  substitutes  therefor:  For  and  upon  each  box, 
carton,  jar,  or  other  package  containing  chewing  gum  of  not  more 
than  one  dollar  of  actual  retail  value,  four  cents;  if  exceeding  one 
dollar  of  retail  value,  for  each  additional  dollar  or  fractional  part 
thereof,  four  cents;  under  such  regulations  as  the  Commissioner  of 
Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treas¬ 
ury,  may  prescribe. 

Sparkling  or  other  wines,  when  bottled  for  sale,  upon  each  bottle 
containing  one  pint  or  less,  one  cent. 

Upon  each  bottle  containing  more  than  one  pint,  two  cents. 

That  all  articles  and  preparations  provided  for  in  this  schedule 
which  are  in  the  hands  of  manufacturers  or  of  wholesale  or  retail 
dealers  on  the  first  day  of  July,  eighteen  hundred  and  ninety-eight, 
shall  be  subject  to  the  payment  of  the  stamp  taxes  herein  provided 
for,  but  it  shall  be  deemed  a  compliance  with  this  Act  as  to  such 
articles  on  hand  in  the  hands  of  wholesale  or  retail  dealers  as  afore¬ 
said,  who  are  not  the  manufacturers  thereof,  to  affix  the  proper 
adhesive  tax  stamp  at  the  time  the  packet,  box,  bottle,  pot,  phial,  or 
other  inclosure,  with  its  contents,  is  sold  at  retail. 

Sec.  26.  There  shall  be  an  allowance  of  drawback  on  articles  men¬ 
tioned  in  Schedule  B  of  this  Act  on  which  any  internal-revenue  tax 
shall  have  been  paid,  equal  in  amount  to  the  stamp  tax  paid  thereon, 
and  no  more,  when  exported,  to  be  paid  by  the  warrant  of  the  Sec¬ 
retary  of  the  Treasury  on  the  Treasurer  of  the  United  States,  out  of 
any  money  arising  from  internal  taxes  not  otherwise  appropriated: 
Provided,  That  no  allowance  of  drawback  shall  be  made  for  any  such 
articles  exported  prior  to  July  first,  eighteen  hundred  and  ninety- 
eight.  The  evidence  that  any  such  tax  has  been  paid  as  aforesaid 
shall  be  furnished  to  the  satisfaction  of  the  Commissioner  of  Internal 
Revenue  by  the  person  claiming  the  allowance  of  drawback,  and  the 
amount  shall  be  ascertained  under  such  regulations  as  shall  be  pre¬ 
scribed  from  time  to  time  by  said  Commissioner,  with  the  approval 
of  the  Secretary  of  the  Treasury. 

EXCISE  TAXES  ON  PERSONS,  FIRMS,  COMPANIES  AND  CORPORATIONS 
ENGAGED  IN  REFINING  PETROLEUM  AND  SUGAR. 

Sec.  27.  That  every  person,  firm,  corporation,  or  company  carry¬ 
ing  on  or  doing  the  business  of  refining  petroleum,  or  refining  sugar,  or 
owning  or  controlling  any  pipe  line  for  transporting  oil  or  other  prod¬ 
ucts,  whose  gross  annual  receipts  exceed  two  hundred  and  fifty  thou¬ 
sand  dollars,  shall  be  subject  to  pay  annually  a  special  excise  tax 
equivalent  to  one  quarter  of  one  per  centum  on  the  gross  amount  of  all 
receipts  of  such  persons,  firms,  corporations  and  companies  in  their 


20 


respective  business  in  excess  of  said  sum  of  two  hundred  and  fifty 
thousand  dollars. 

And  a  true  and  accurate  return  of  the  amount  of  gross  receipts  as 
aforesaid  shall  be  made  and  rendered  monthly  by  each  of  such  associa¬ 
tions,  corporations,  companies,  or  persons  to  the  collector  of  the  dis¬ 
trict  in  which  any  such  association,  corporation  or  company  may  be 
located,  or  in  which  such  person  has  his  place  of  business.  Such 
return  shall  be  verified  under  oath  by  the  person  making  the  same,  or, 
in  case  of  corporations,  by  the  president  or  chief  officer  thereof.  .  Any 
person  or  officer  failing  or  refusing  to  make  return  as  aforesaid,  or 
who  shall  make  a  false  or  fraudulent  return,  shall  be  liable  to  a  pen¬ 
alty  of  not  less  than  one  thousand  dollars  and  not  exceeding  ten  thou¬ 
sand  dollars  for  each  failure  or  refusal  to  make  return  as  aforesaid 
and  for  each  and  every  false  or  fraudulent  return. 

Sec.  28.  That  from  and  after  the  first  day  of  July,  eighteen  hun¬ 
dred  and  ninety-eight,  a  stamp  tax  of  one  cent  shall  be  levied  and  col¬ 
lected  on  every  seat  sold  in  a  palace  or  parlor  car  and  on  every  berth 
sold  in  a  sleeping  car,  the  stamp  to  be  affixed  to  the  ticket  and  paid 
by  the  company  issuing  the  same. 

LEGACIES  AND  DISTRIBUTIVE  SHARES  OF  PERSONAL  PROPERTY. 


Sec.  29.  That  any  person  or  persons  having  in. charge  or  trust,. as 
administrators,  executors,  or  trustees,  any  legacies  or  distributive 
shares  arising  from  personal  property,  where  the  whole  amount  of  such 
personal  property  as  aforesaid  shall  exceed  the  sum  of  ten  thousand 
dollars  in  actual  value,  passing,  after  the  passage  of  this  Act,  from  any 
person  possessed  of  such  property,  either  by  will  or  by  the  intestate 
laws  of  any  State  or  Territory,  or  any  personal  property  or  interest 
therein,  transferred  by  deed,  grant,  bargain,  sale,  or  gift,  made  or 
intended  to  take  effect  in  possession  or  enjoyment  after  the  death  ot 
the  grantor  or  bargainer,  to  any  person  or  persons  or  to  any  body  or 
bodies,  politic  or  corporate,  in  trust  or  otherwise,  shall  be,  and  hereby 
are,  made  subject  to  a  duty  or  tax,  to  be  paid  to  the  United  states,  as 
follows — that  is  to  say:  Where  the  whole  amount  of  said  personal 
property  shall  exceed  in  value  ten  thousand  and  shall  not  exceed  m 
value  the  sum  of  twenty-five  thousand  dollars  the  tax  shall  be: 

First.  Where  the  person  or  persons  entitled  to  any  beneficial  in¬ 
terest  in  such  property  shall  be  the  lineal  issue  or  lineal  ancestor, 
brother  or  sister  to  the  person  who  died  possessed  of  such  property, 
as  aforesaid,  at  the  rate  of  seventy-five  cents  for  each  and  every 
hundred  dollars  of  the  clear  value  of  such  interest  m  such  property. 

Second  Where  the  person  or  persons  entitled  to  any  beneficial  in¬ 
terest  in  such  property  shall  be  the  descendant  of  a  brother  or  sister  of 
the  person  who  died  possessed,  as  aforesaid,  at  the  rate  of  one  dollar 
and  fifty  cents  for  each  and  every  hundred  dollars  of  the  clear  value 

of  such  interest.  a  .  ,  . 

Third.  Where  the  person  or  persons  entitled  to  any  beneficial  in¬ 
terest  in  such  property  shall  be  the  brother  or  sister  of  the  father  or 
mother,  or  a  descendant  of  a  brother  or  sister  of  the  father  or  mother, 
of  the  person  who  died  possessed  as  aforesaid,  at  the  rate  of  three  do - 
lars  for  each  and  every  hundred  dollars  of  the  clear  value  of  such 

mterest^rth.  where  the  person  Qr  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  the  brother  or  sister  of  the  grand¬ 
father  or  grandmother,  or  a  descendant  of  the  brother  or  sister  of  the 


21 


grandfather  or  grandmother  of  the  person  who  died  possessed  as 
aforesaid,  at  the  rate  of  four  dollars  for  each  and  every  hundred 
dollars  of  the  clear  value  of  such  interest. 

Fifth.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  in  any  other  degree  of  collateral  con¬ 
sanguinity  than  is  hereinbefore  stated,  or  shall  be  a  stranger  in  blood 
to  the  person  who  died  possessed  as  aforesaid,  or  shall  be  a  body 
politic  or  corporate,  at  the  rate  of  five  dollars  for  each  and  every 
hundred  dollars  of  the  clear  value  of  such  interest:  Provided,  That 
all  legacies  or  property  passing  by  will,  or  by  the  laws  of  any  State 
or  Territory,  to  husband  or  wife  of  the  person  died  possessed  as  afore¬ 
said,  shall  be  exempt  from  tax  or  duty. 

Where  the  amount  or  value  of  said  property  shall  exceed  the  sum 
of  twenty-five  thousand  dollars,  but  shall  not  exceed  the  sum  or  value 
of  one  hundred  thousand  dollars,  the  rates  of  duty  or  tax  above  set 
forth  shall  be  multiplied  by  one  and  one-half;  and  where  the  amount  or 
value  of  said  property  shall  exceed  the  sum  of  one  hundred  thousand 
dollars,  but  shall  not  exceed  the  sum  of  five  hundred  thousand  dollars, 
such  rates  of  duty  shall  be  multiplied  by  two;  and  where  the  amount 
or  value  of  said  property  shall  exceed  the  sum  of  five  hundred  thou¬ 
sand  dollars,  but  shall  not  exceed  the  sum  of  one  million  dollars,  such 
rates  of  duty  shall  be  multiplied  by  two  and  one-half;  and  where  the 
amount  or  value  of  said  property  shall  exceed  the  sum  of  one  million 
dollars,  such  rates  of  duty  shall  be  multiplied  by  three. 

Sec.  30.  That  the  tax  or  duty  aforesaid  shall  be  a  lien  and  charge 
upon  the  property  of  every  person  who  may  die  as  aforesaid  for  twenty 
years,  or  until  the  same  shall,  within  that  period,  be  fully  paid  to  and 
discharged  by  the  United  States;  and  every  executor,  administrator, 
or  trustee,  before  payment  and  distribution  to  the  legatees,  or  any  par¬ 
ties  entitled  to  beneficial  interest  therein,  shall  pay  to  the  collector  or 
deputy  collector  of  the  district  of  which  the  deceased  person  was  a  res¬ 
ident  the  amount  of  the  duty  or  tax  assessed  upon  such  legacy  or  dis¬ 
tributive  share,  and  shall  also  make  and  render  to  the  said  collector  or 
deputy  collector  a  schedule,  list,  or  statement  in  duplicate  of  the 
amount  of  such  legacy  or  distributive  share,  together  with  the  amount 
of  duty  which  has  accrued,  or  shall  accrue,  thereon,  verified  by  his 
oath  or  affirmation,  to  be  administered  and  certified  thereon  by  some 
magistrate  or  officer  having  lawful  power  to  administer  such  oaths,  in 
such  form  and  manner  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  which  schedule,  list  or  statement  shall  contain  the 
names  of  each  and  every  person  entitled  to  any  beneficial  interest 
therein,  together  with  the  clear  value  of  such  interest,  the  duplicate  of 
which  schedule,  list  or  statement  shall  be  by  him  immediately  deliv¬ 
ered,  and  the  tax  thereon  paid  to  such  collector;  and  upon  such  pay¬ 
ment  and  delivery  of  such  schedule,  list,  or  statement  said  collector  or 
deputy  collector  shall  grant  to  such  person  paying  such  duty  or  tax  a 
receipt  or  receipts  for  the  same  in  duplicate,  which  shall  be  prepared  as 
hereinafter  provided.  Such  receipt  or  receipts,  duly  signed  and  deliv¬ 
ered  by  such  collector  or  deputy  collector,  shall  be  sufficient  evidence 
to  entitle  such  executor,  administrator  or  trustee  to  be  credited  and 
allowed  such  payment  by  every  tribunal  which,  by  the  laws  of  any 
State  or  Territory,  is,  or  may  be,  empowered  to  decide  upon  and  settle 
the  accounts  of  executors  and  administrators.  And  in  case  such  execu¬ 
tor,  administrator,  or  trustee  shall  refuse  or  neglect  to  pay  the  aforesaid 
duty  or  tax  to  the  collector  or  deputy  collector,  as  aforesaid,  within  the 


22 


time  hereinbefore  provided,  or  shall  neglect  or  refuse  to  deliver  to  said 
collector  or  deputy  collector  the  duplicate  of  the  schedule,  list  or  state¬ 
ment  of  such  legacies,  property,  or  personal  estate,  under  oath,  as 
aforesaid,  or  shall  neglect  or  refuse  to  deliver  the  schedule,  list,  or 
statement  of  such  legacies,  property,  or  personal  estate,  under  oath, 
as  aforesaid,  or  shall  deliver  to  said  collector  or  deputy  collector 
a  false  schedule  or  statement  of  such  legacies,  property,  or  personal 
estate,  or  give  the  names  and  relationships  of  the  persons  entitled 
to  beneficial  interests  therein  untruly,  or  shall  not  truly  and  correctly 
set  forth  and  state  therein  the  clear  value  of  such  beneficial  interest, 
or  where  no  administration  upon  such  property  or  personal  estate 
shall  have  been  granted  or  allowed  under  existing  laws,  the  col¬ 
lector  or  deputy  collector  shall  make  out  such  lists  and  valuation  as 
in  other  cases  of  neglect  or  refusal,  and  shall  assess  the  duty  thereon; 
and  the  collector  shall  commence  appropriate  proceedings  before 
any  court  of  the  United  States,  in  the  name  of  the  United  States, 
against  such  person  or  persons  as  may  have  the  actual  or  constructive 
custody  or  possession  of  such  property  or  personal  estate,  or  any  part 
thereof,  and  shall  subject  such  property  or  personal  estate,  or  any 
portion  of  the  same,  to  be  sold  upon  the  judgment  or  decree  of  such 
court,  and  from  the  proceeds  of  such  sale  the  amount  of  such  tax  or 
duty,  together  with  all  costs  and  expenses  of  every  description  to  be 
allowed  by  such  court,  shall  be  first  paid,  and  the  balance,  if  any, 
deposited  according  to  the  order  of  such  court,  to  be  paid  under  its 
direction  to  such  person  or  persons  as  shall  establish  title  to  the 
same.  The  deed  or  deeds,  or  any  proper  conveyance  of  such  property 
or  personal  estate,  or  any  portion  thereof,  so  sold  under  such  judgment 
or  decree,  executed  by  the  officer  lawfully  charged  with  carrying  the 
same  into  effect,  shall  vest  in  the  purchaser  thereof  all  the  title  of  the 
delinquent  to  the  property  or  personal  estate  sold  under  and  by  virtue 
of  such  judgment  or  decree,  and  shall  release  every  other  portion  of 
such  property  or  personal  estate  from  the  lien  or  charge  thereon  cre¬ 
ated  by  this  Act.  And  every  person  or  persons  who  shall  have  in  his 
possession,  charge  or  custody  any  record,  file,  or  paper  containing,  or 
supposed  to  contain,  any  information  concerning  such  property  or 
personal  estate,  as  aforesaid,  passing  from  any  person  who  may  die,  as 
aforesaid,  shall  exhibit  the  same  at  the  request  of  the  collector  or  dep¬ 
uty  collector  of  the  district,  and  to  any  law  officer  of  the  United 
States,  in  the  performance  of  his  duty  under  this  Act,  his  deputy  or 
agent,  who  may  desire  to  examine  the  same.  And  if  any  such  person, 
having  in  his  possession,  charge  or  custody  any  such  records,  files,  or 
papers,  shall  refuse  or  neglect  to  exhibit  the  same  on  request,  as  afore¬ 
said,  he  shall  forfeit  and  pay  the  sum  of  five  hundred  dollars :  Provided , 
That  in  all  legal  controversies  where  such  deed  or  title  shall  be  the  sub¬ 
ject  of  judicial  investigation,  the  recital  in  said  deed  shall  be  prima 
facie  evidence  of  its  truth,  and  that  the  requirements  of  the  law  had 
been  complied  with  by  the  officers  of  the  Government. 

Sec.  31.  That  all  administrative,  special,  or  stamp  provisions  of 
law,  including  the  laws  in  relation  to  the  assessment  of  taxes,  not  here¬ 
tofore  specifically  repealed  are  hereby  made  applicable  to  this  Act. 

LOANS. 

Sec.  32.  That  the  Secretary  of  the  Treasury  is  authorized  to  bor¬ 
row  from  time  to  time,  at  a  rate  of  interest  not  exceeding  three  per 
centum  per  annum,  such  sum  or  sums  as,  in  his  judgment,  may  be 


23 


necessary  to  meet  public  expenditures,  and  to  issue  therefor  certifi¬ 
cates  of  indebtedness  in  such  form  as  he  may  prescribe  and  in  denom¬ 
inations  of  fifty  dollars  or  some  multiple  of  that  sum ;  and  each  certifi¬ 
cate  so  issued  shall  be  payable,  with  the  interest  accrued  thereon,  at 
such  time,  not  exceeding  one  year  from  the  date  of  its  issue,  as  the 
Secretary  of  the  Treasury  may  prescribe:  Provided ,  That  the  amount 
of  such  certificates  outstanding  shall  at  no  time  exceed  one  hundred 
millions  of  dollars,  and  the  provisions  of  existing  law  respecting  coun¬ 
terfeiting  and  other  fraudulent  practices  are  hereby  extended  to  the 
bonds  and  certificates  of  indebtedness  authorized  by  this  Act. 

Sec.  33.  That  the  Secretary  of  the  Treasury  is  hereby  authorized 
to  borrow  on  the  credit  of  the  United  States  from  time  to  time  as  the 
proceeds  may  be  required  to  defray  expenditures  authorized  on  ac¬ 
count  of  the  existing  war  (such  proceeds  when  received  to  be  used 
only  for  the  purpose  of  meeting  such  war  expenditures)  the  sum  of 
four  hundred  million  dollars,  or  so  much  thereof  as  may  be  necessary, 
and  to  prepare  and  issue  therefor  coupon  or  registered  bonds  of  the 
United  States  in  such  form  as  he  may  prescribe,  and  in  denominations 
of  twenty  dollars  or  some  multiple  of  that  sum,  redeemable  in  coin  at 
the  pleasure  of  the  United  States  after  ten  years  from  the  date  of  their 
issue,  and  payable  twenty  years  from  such  date,  and  bearing  inter¬ 
est  payable  quarterly  in  coin  at  the  rate  of  three  per  centum  per 
annum;  and  the  bonds  herein  authorized  shall  be  exempt  from  all 
taxes  or  duties  of  the  United  States,  as  well  as  from  taxation  in 
any  form  by  or  under  State,  municipal,  or  local  authority:  Provided, 
That  the  bonds  authorized  by  this  section  shall  be  first  offered  at  par 
as  a  popular  loan  under  such  regulations,  prescribed  by  the  Secretary 
of  the  Treasury,  as  will  give  opportunity  to  the  citizens  of  the  United 
States  to  participate  in  the  subscriptions  to  such  loan,  and  in  allotting 
said  bonds  the  several  subscriptions  of  individuals  shall  be  first  ac¬ 
cepted,  and  the  subscriptions  for  the  lowest  amounts  shall  be  first 
allotted :  Provided,  further ,  That  any  portion  of  any  issue  of  said  bonds 
not  subscribed  for  as  above  provided  may  be  disposed  of  by  the  Sec¬ 
retary  of  the  Treasury  at  not  less  than  par,  under  such  regulations 
as  he  may  prescribe,  but  no  commissions  shall  be  allowed  or  paid 
thereon;  and  a  sum  not  exceeding  one-tenth  of  one  per  centum  of  the 
amount  of  the  bonds  and  certificates  herein  authorized  is  hereby 
appropriated  out  of  any  money  in  the  Treasury  not  otherwise  appro¬ 
priated,  to  pay  the  expense  of  preparing,  advertising,  and  issuing  the 
same. 

COINAGE  OF  SILVER  BULLION. 

Sec.  34.  That  the  Secretary  of  the  Treasury  is  hereby  authorized 
and  directed  to  coin  into  standard  silver  dollars  as  rapidly  as  the  pub¬ 
lic  interests  may  require,  to  an  amount,  however,  of  not  less  than  one 
and  one-half  millions  of  dollars  in  each  month,  all  of  the  silver  bullion 
now  in  the  Treasury  purchased  in  accordance  with  the  provisions  of 
the  Act  approved  July  fourteenth,  eighteen  hundred  and  ninety,  enti¬ 
tled  “An  Act  directing  the  purchase  of  silver  bullion  and  the  issue  of 
Treasury  notes  thereon,  and  for  other  purposes/’  and  said  dollars, 
when  so  coined,  shall  be  used  and  applied  in  the  manner  and  for  the 
purposes  named  in  said  Act. 

MIXED  FLOUR. 

Sec.  35.  That  for  the  purposes  of  this  Act  the  words  “mixed  flour” 
shall  be  understood  to  mean  the  food  product  made  from  wheat  mixed 


24 


or  blended  in  whole  or  in  part  with  any  other  grain  or  other  material, 
or  the  manufactured  product  of  any  other  grain  or  other  material  than 
wheat. 

Sec.  36.  That  every  person,  firm,  or  corporation,  before  engaging 
in  the  business  of  making,  packing,  or  repacking  mixed  flour,  shall  pay 
a  special  tax  at  the  rate  of  twelve  dollars  per  annum,  the  same  to  be 
paid  and  posted  in  accordance  with  the  provisions  of  sections  thirty- 
two  hundred  and  forty-two  and  thirty-two  hundred  and  thirty-nine  of 
the  Revised  Statues,  and  subject  to  the  fines  and  penalties  therein  im¬ 
posed  for  any  violation  thereof. 

Sec.  37.  That  every  person,  firm,  or  corporation  making,  packing, 
or  repacking  mixed  flour  shall  plainly  mark  or  brand  each  package 
containing  the  same  with  the  words  “mixed  flour”  in  plain  black  let¬ 
ters  not  less  than  two  inches  in  length,  together  with  the  true  weight 
of  such  package,  the  names  of  the  ingredients  composing  the  same, 
the  name  of  the  maker  or  packer,  and  the  place  where  made  or  packed. 
In  addition  thereto,  such  maker  or  packer  shall  place  in  each  package 
a  card  not  smaller  than  two  inches  in  width  by  three  inches  in  length, 
upon  which  shall  be  printed  the  words  “mixed  flour,”  together  with 
the  names  of  the  ingredients  composing  the  same,  and  the  name  of  the 
maker  or  packer,  and  the  place  where  made  or  packed.  Any  person, 
firm,  or  corporation  making,  packing,  or  repacking  mixed  flour  here¬ 
under,  failing  to  comply  with  the  provisions  of  this  section,  shall  be 
deemed  guilty  of  a  misdemeanor,  and  upon  conviction  shall  be  pun¬ 
ished  by  a  fine  of  not  less  than  two  hundred  and  fifty  dollars  and  not 
more  than  five  hundred  dollars,  or  be  imprisoned  not  less  than  sixty 
days  nor  more  than  one  year. 

Sec.  38.  That  all  sales  and  consignments  of  mixed  flour  shall  be 
in  packages  not  before  used  for  that  purpose;  and  every  person,  firm,  or 
corporation  knowingly  selling  or  offering  for  sale  any  mixed  flour  in 
other  than  marked  and  branded  packages,  as  required  by  the  provi¬ 
sions  of  this  Act  relating  to  the  manufacture  and  sale  of  mixed  flour, 
or  who  packs  in  any  package  or  packages  any  mixed  flour  in  any  man¬ 
ner  contrary  to  the  provisions  relating  to  the  manufacture  and  sale  of 
mixed  flour  of  this  Act,  or  who  falsely  marks  or  brands  any  package 
or  packages  containing  mixed  flour,  or  unlawfully  removes  such  marks 
or  brands,  shall,  for  each  such  offense,  be  punished  by  a  fine  of  not  less 
than  two  hundred  and  fifty  dollars  and  not  more  than  five  hundred 
dollars,  or  by  imprisonment  not  less  than  thirty  days  nor  more  than 
one  year. 

Sec.  39.  That  in  addition  to  the  branding  and  marking  of  mixed 
flour  as  herein  provided,  there  shall  be  affixed  to  the  packages  contain¬ 
ing  the  same  a  label  in  the  following  words:  “Notice. — The  (manu¬ 
facturer  or  packer,  as  the  case  may  be)  of  the  mixed  flour  herein  con¬ 
tained  has  complied  with  all  the  requirements  of  law.  Every  person  is 
cautioned  not  to  use  this  package  or  label  again  or  to  remove  the  con¬ 
tents  without  destroying  the  revenue  stamp  thereon,  under  the  penalty 
prescribed  by  law  in  such  cases.”  Every  person,  firm,  or  corporation 
failing  or  neglecting  to  affix  such  label  to  any  package  containing 
mixed  flour  made  or  packed  by  him  or  them,  or  who  removes  from  any 
such  package  any  label  so  affixed,  shall,  upon  conviction  thereof,  be 
fined  not  less  than  fifty  dollars  for  each  label  so  removed. 

Sec.  40.  That  barrels  or  other  packages  in  which  mixed  flour  may 
be  packed  shall  contain  not  to  exceed  one  hundred  and  ninety-six 
pounds;  that  upon  the  manufacture  and  sale  of  mixed  flour  there  shall 


25 


be  levied  a  tax  of  four  cents  per  barrel  or  other  package  containing  one 
hundred  and  ninety-six  pounds  or  more  than  ninety-eight  pounds;  two 
cents  on  every  half  barrel  or  other  package  containing  ninety-eight 
pounds  or  more  than  forty-nine  pounds;  one  cent  on  every  quarter 
barrel  or  other  package  containing  forty-nine  pounds  or  more  than 
twenty-four  and  one-half  pounds ;  and  one-half  cent  on  every  one-eighth 
barrel  or  other  package  containing  twenty-four  and  a  half  pounds  or 
less,  to  be  paid  by  the  person,  firm,  or  corporation  making  or  packing 
said  flour.  The  tax  levied  by  this  section  shall  be  represented  by 
coupon  stamps,  and  the  provisions  of  existing  laws  governing  the  en¬ 
graving,  issue,  sale,  accountability,  effacement,  and  destruction  of 
stamps  relating  to  tobacco  and  snuff  shall,  so  far  as  applicable,  be  made 
to  apply  to  stamps  provided  in  this  section :  Provided ,  That  when  mixed 
flour,  on  the  manufacture  and  sale  of  which  the  tax  herein  imposed  has 
been  paid,  is  sold  and  then  repacked  without  the  addition  of  any  other 
material,  such  repacked  flour  shall  not  be  liable  to  any  additional  tax; 
but  the  packages  containing  such  repacked  flour  shall  be  branded  or 
marked  as  required  by  the  provisions  of  section  thirty-seven  of  this  Act, 
and  shall  contain  the  card  provided  for  in  section  thirty-seven  hereof; 
and  in  addition  thereto  the  person,  firm,  or  corporation  repacking  mixed 
flour  shall  place  on  the  packages  containing  the  same  a  label  in  the 
following  words:  “Notice. — The  contents  of  this  package  have  been 
taken  from  a  regular  statutory  package,  upon  which  the  tax  has  been 
duly  paid.”  Any  person  violating  the  provisions  of  this  section  shall, 
upon  conviction  thereof,  be  punished  by  a  fine  of  not  less  than  two 
hundred  and  fifty  dollars  and  not  more  than  five  hundred  dollars,  or 
by  imprisonment  not  to  exceed  one  year. 

Sec.  41.  That  whenever  any  person,  firm,  or  corporation  sells, 
consigns,  or  removes  for  sale,  consignment,  or  consumption  any  mixed 
flour  upon  which  the  tax  required  by  this  Act  has  not  been  paid,  it 
shall  be  the  duty  of  the  Commissioner  of  Internal  Revenue,  for  a  period 
of  not  more  than  one  year  after  such  sale,  consignment,  or  removal, 
upon  satisfactory  proof,  to  estimate  the  amount  of  tax  which  should 
have  been  paid,  and  to  make  an  assessment  therefor  and  certify  the 
same  to  the  collector  of  the  proper  district.  The  tax  so  assessed  shall 
be  in  addition  to  the  penalties  imposed  by  this  Act  for  an  unauthorized 
sale  or  removal. 

Sec.  42.  That  all  mixed  flours,  imported  from  foreign  countries, 
shall,  in  addition  to  any  import  duties  imposed  thereon,  pay  an  internal 
revenue  tax  equal  in  amount  to  the  tax  imposed  under  section  forty  of 
this  Act,  such  tax  to  be  represented  by  coupon  stamps,  and  the  pack¬ 
ages  containing  such  imported  mixed  flour  shall  be  marked,  branded, 
labeled,  and  stamped  as  in  the  case  of  mixed  flour  made  or  packed  in 
the  United  States.  Any  person,  firm,  or  corporation  purchasing  or 
receiving  for  sale  or  repacking  any  such  mixed  flour  which  has  not  been 
branded,  labeled,  or  stamped,  as  required  by  this  Act,  or  which  is  con¬ 
tained  in  packages  which  have  not  been  marked,  branded,  labeled,  or 
stamped,  as  required  by  this  Act,  shall,  upon  conviction,  be  fined  not 
less  than  fifty  dollars  nor  more  than  five  hundred  dollars. 

Sec.  43.  That  any  person,  firm,  or  corporation  knowingly  purchas¬ 
ing  or  receiving  for  sale  or  for  repacking  and  resale  any  mixed  flour 
from  any  maker,  packer,  or  importer,  who  has  not  paid  the  tax  herein 
provided,  shall,  for  each  offense,  be  fined  not  less  than  fifty  dollars,  and 
forfeit  to  the  United  States  all  the  articles  so  purchased  or  received,  or 
the  full  value  thereof. 


26 


Sec.  44.  That  mixed  flour  may  be  removed  from  the  place  of  man¬ 
ufacture  or  from  the  place  where  packed  for  export  to  a  foreign  coun¬ 
try  without  payment  of  tax  or  affixing  stamps  or  label  thereto,  under 
such  regulation  and  the  filing  of  such  bond  and  other  security  as  the 
Commissioner  of  Internal  Revenue,  with  the  approval  of  the  Secretary 
of  the  Treasury,  may  prescribe.  Every  person,  firm,  or  corporation 
who  shall  export  mixed  flour  shall  plainly  mark  on  each  package  con¬ 
taining  the  same  the  words  “mixed  flour,”  and  the  names  of  the  ingre¬ 
dients  composing  the  same,  the  name  of  the  maker  or  packer,  and  the 
place  where  made  or  packed,  in  accordance  with  the  provisions  of  sec¬ 
tions  thirty-six  to  forty-five,  inclusive,  of  this  Act. 

Sec.  45.  That  whenever  any  package  containing  mixed  flour  is 
emptied  it  shall  be  the  duty  of  the  person  in  whose  possession  it  is  to 
destroy  the  stamp  thereon.  Any  person  disposing  of  such  package 
without  first  having  destroyed  the  stamp  or  mark  or  marks  thereon 
shall,  upon  conviction,  be  punished  by  a  fine  not  exceeding  the  sum  of 
twenty-five  dollars. 

Sec.  46.  That  all  fines,  penalties,  and  forfeitures  imposed  by  section 
thirty-six  to  section  forty-five,  both  inclusive,  of  this  Act  may  be  recov¬ 
ered  in  any  court  of  competent  jurisdiction. 

Sec.  47.  That  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  shall  make  all  needful  rules 
and  regulations  for  carrying  into  effect  the  provisions  relating  to  the 
manufacture  and  sale  of  mixed  flour,  being  section  thirty-five  to  section 
forty-nine,  both  inclusive,  of  this  Act,  and  the  said  Commissioner  of 
Internal  Revenue,  by  and  with  the  approval  of  the  Secretary  of  the 
Treasury,  for  the  purpose  of  carrying  said  last-mentioned  provisions 
of  this  Act  into  effect,  is  hereby  authorized  to  employ  such  additional 
clerks  and  agents  as  may  be  necessary  for  that  purpose,  not  to  exceed 
twenty  in  number. 

Sec.  48.  That  any  person,  firm,  or  corporation  found  guilty  of  a 
second  or  any  subsequent  violation  of  any  of  the  provisions  of  section 
thirty-six  to  section  forty-five,  both  inclusive,  relating  to  the  manufac¬ 
ture  and  sale  of  mixed  flour  as  aforesaid,  of  this  Act  shall,  in  addition 
to  the  penalties  herein  imposed,  be  imprisoned  not  less  than  thirty  days 
nor  more  than  ninety  days. 

Sec.  49.  That  the  provisions  of  this  Act  relating  to  the  manufac¬ 
ture  and  sale  of  mixed  flour  shall  take  effect  and  be  in  force  sixty  days 
from  and  after  the  date  of  the  passage  of  this  Act ;  and  all  packages  of 
mixed  flour  found  on  the  premises  of  any  person,  firm,  or  corporation 
on  said  day,  who  has  made,  packed,  or  repacked  the  same,  on  which  the 
tax  herein  authorized  has  not  been  paid,  shall  be  deemed  taxable  under 
the  provisions  of  section  thirty-six  to  section  forty-five,  both  inclusive, 
of  this  Act,  and  shall  be  taxed  and  have  affixed  thereon  such  marks, 
brands,  labels,  and  stamps  as  required  by  the  provisions  of  said  sec¬ 
tions  or  by  the  rules  and  regulations  prescribed  by  the  Commissioner 
of  Internal  Revenue,  under  authority  of  this  Act. 

TEA. 

Sec.  50.  That  there  shall  be  levied,  collected,  and  paid  upon  tea 
when  imported  from  foreign  countries  a  duty  of  ten  cents  per  pound. 

Sec.  51.  That  this  Act  shall  take  effect  on  the  day  next  succeeding 
the  date  of  its  passage  except  as  otherwise  specially  provided  for. 


Approved  June  13,  1898. 


